Adam Sowards V. Comm., TCM 2023-99
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No Social Security Number Means No Credits (Adam Sowards V. Comm., TCM 2023-99)
Adam Sowards and his spouse jointly filed federal income tax returns for the three years at issue. The 2008 return claimed the additional child tax credit (ACTC) with respect to his four children, along with the earned income tax credit (EITC) and the recovery rebate credit. The 2009 return claimed the ACTC with respect to the four children, along with the EITC. The 2010 return claimed the child tax credit (CTC) with respect to the four children. The returns did not provide SSNs for the children or his spouse, none of whom had SSNs when the returns were filed.
Shortly after Mr. Soward filed his returns, IRS notified him that his claims for the CTC, the ACTC, and the EITC for the years at issue would be disallowed as mathematical or clerical errors pursuant to §§6213(b)(1) & (g)(2). Mr. Soward secured SSNs for his children, but 24(e), as amended and in effect when Mr. Soward filed his amended returns to include the children’s SSNs, disallowed any claim for such credits with respect to a child whose taxpayer identification number had not been issued before the due date for filing the relevant return. The EITC and recovery rebate credit were not allowed because no valid taxpayer identification number was provided for his spouse (an undocumented immigrant), as required by §32(m) and §6428, respectively.