skip navigation

Search Help
Navigation Help


Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #


FAQs
Forms
Publications
Tax Topics


Comments
About Tax Map
IRS Tax Map 2008
Current IRS Tax Map

taxmap/pubs/p501-006.htm#en_us_publink1000236379

Social Security 
Numbers for Dependents(p22)


rule
spacer

previous topic occurrence Social Security Numbers for Dependents next topic occurrence

You must list the social security number (SSN) of any dependent for whom you claim an exemption in column (2) of line 6c of your Form 1040 or Form 1040A.
EIC
If you do not list the dependent's SSN when required or if you list an incorrect SSN, the exemption may be disallowed.
taxmap/pubs/p501-006.htm#en_us_publink1000236374

No SSN.(p22)


rule
spacer

If a person for whom you expect to claim an exemption on your return does not have an SSN, either you or that person should apply for an SSN as soon as possible by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration (SSA). You can get Form SS-5 online at www.socialsecurity.gov or at your local SSA office.
It usually takes about 2 weeks to get an SSN. If you do not have a required SSN by the filing due date, you can file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, for an extension of time to file.
taxmap/pubs/p501-006.htm#en_us_publink1000236375

Born and died in 2009.(p22)
spacer

If your child was born and died in 2009, and you do not have an SSN for the child, you may attach a copy of the child's birth certificate, death certificate, or hospital records instead. The document must show the child was born alive. If you do this, enter "DIED" in column (2) of line 6c of your Form 1040 or Form 1040A.
taxmap/pubs/p501-006.htm#en_us_publink1000236376

Alien or adoptee with no SSN.(p22)


rule
spacer

If your dependent does not have and cannot get an SSN, you must list the individual taxpayer identification number (ITIN) or adoption taxpayer identification number (ATIN) instead of an SSN.
taxmap/pubs/p501-006.htm#en_us_publink1000236377

Taxpayer identification numbers for aliens.(p22)
spacer

If your dependent is a resident or nonresident alien who does not have and is not eligible to get an SSN, your dependent must apply for an individual taxpayer identification number (ITIN). For details on how to apply, see Form W-7, Application for IRS Individual Taxpayer Identification Number.
taxmap/pubs/p501-006.htm#en_us_publink1000236378

Taxpayer identification numbers for adoptees.(p22)
spacer

If you have a child who was placed with you by an authorized placement agency, you may be able to claim an exemption for the child. However, if you cannot get an SSN or an ITIN for the child, you must get an adoption taxpayer identification number (ATIN) for the child from the IRS. See Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, for details.