itonewbie
Level 15
02-11-2020
04:04 AM
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§32 and §24 refer to clause I of SSA §205(c)(2)(B)(i), which means the SSN should be eligible for EITC and CTC so long as the authorization for the individual to work is still valid.
§25A is less strict and only requires a TIN, which means, for purposes of claiming AOTC, it doesn't matter whether the SSN is valid for employment.
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