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recovery rebate credit

bjacctg
Level 1

Good morning, 

 

I have read about taxpayers who didn't receive the stimulus payment because someone has an ITIN in the tax return that they are allow to claim the credit in their 2020 income tax, but i had file some returns who parents have an ITIN and kids social security who live here in the united states and all, but the form for the recovery rebate credit does not show up automatically it doesn't allow it, am i missing some information? and how about for a spouse with ITIN and the other with social? 

please help me understand better.

 

thank you 

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2 Comments 2
itonewbie
Level 15

Under §6428 and §6428A, the entitlement for Recovery Rebate Credit is with the taxpayer, not dependents.  The amount of credit, however, will increase for each qualifying children.

The COVID-Related Tax Relief Act of 2020 also amended §6428 to be consistent with §6428A, that mixed status families with only one spouse having an SSN valid for employment will still be entitled to the credit, albeit only for individuals with a valid SSN.

In other words, no credit will be computed on the return if neither spouse has a valid SSN, even if their qualifying children do.  The flip side of the coin is that if only one spouse has a valid SSN, the credit will be computed for that spouse and their qualifying children with valid SSN's.

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Still an AllStar
BobKamman
Level 15

In other words, Congress did not want to be accused of providing financial aid to anchor babies 

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