Drake Tax - Amending Return with SSN and EITC
Article #: 15018
Last Updated: November 04, 2024
"The Protecting Americans from Tax Hikes or PATH Act made several changes to the tax law, including preventing retroactive claims of the EITC by amending a return or filing an original return for any earlier year in which the individual or anyone listed on the return did not have a SSN valid for employment. You can't claim EITC unless the Social Security number for you, your spouse (if married filing a joint return) or a qualifying child is issued before the due date of the return including any valid extensions."
Further information regarding the rules for claiming EITC can be found in Publication 596.