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social security valid for work only with dhs authorization

atkservices
Level 1

If taxpayer has social security card with wording "valid for work only with DHS authorization", could he take EIC,  child credit or american opportunity credit for a child with social security card with the same wording "valid for work only with dhs authorization"?

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itonewbie
Level 15

§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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Still an AllStar

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itonewbie
Level 15

§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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Still an AllStar

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atkservices
Level 1

Thank you very much,

Tatyana

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