Publication 596, Earned Income Credit (EIC); Chapter 1 - Rules for Everyone, Rule 1 - You Must Have a Valid Social Security Number (SSN)

V. Preparing Your Tax Return(s) and Information Returns

XI. Alerts and Tutorials

Update

Rule 1 - You Must Have a Valid Social Security Number (SSN)
SSN that allows you to work.To claim the EIC, you must have a valid SSN for you andyour spouse (if filing a joint return) and any qualifying child (SeeRule 7.) SSNs are issued by the Social SecurityAdministration. Most SSNs are issued to U.S. citizens or to personswho have permission from the Immigration and Naturalization Service towork in the United States. Some SSNs are issued solely for use inapplying for or receiving federally funded benefits. You can claim theEIC only if you have an SSN that allows you to work. If your socialsecurity card says "Not valid for employment," you cannot get theEIC.
U.S. citizen.If you were a U.S. citizen when you received your SSN, you meetthis rule.
SSN missing or incorrect.If an SSN for you or your spouse is missing from your tax return oris incorrect, you may not get the EIC.
Other taxpayer identification number.You cannot get the EIC if, instead of an SSN, you (or your spouseif filing a joint return) have an individual taxpayer identificationnumber (ITIN).ITINs are issued by the Internal Revenue Service to noncitizens whocannot get an SSN.
No SSN.prenotazione locanda TurinIf you do not have a valid SSN that allows you to work, put "No"directly to the right of line 59a (Form 1040), line 37a (Form 1040A),or to the right of the word "below" on line 8b (Form 1040EZ).
Getting an SSN.accommodation in StockholmIf you (or your spouse if filing a joint return) do not have anSSN, you can apply for one by filing Form SS-5 withthe Social Security Administration.
Filing deadline approaching and still no SSN.If the filing deadline is approaching and you still do not have anSSN, you have two choices.
Request an automatic 4-month extension of time to file yourreturn (Form 4868). This extension does not give you extra time to payany tax owed. You should pay any amount you expect to owe to avoidinterest or penalty charges. (For more information, see theinstructions for Form 4868, Application for AutomaticExtension of Time to File U.S. Individual Income TaxReturn.)
File the return on time without claiming the EIC. Afterreceiving the SSN, file an amended return (Form 1040X)claiming the EIC. Attach a filled-inSchedule EIC if you have a qualifying child.