Dependent - No SS#

This page says nothing about the nationality of the dependent. I say file the amended returns and see what happens.

Do you have any further details? Given that the children are foreign, how were they eligible to receive SSNs? Have they all immigrated or is the father here on a work visa?

Sorry, I don't have additional information at this time. I saw that same page on the IRS website. My conclusion from that was that, if the children had the right to a Social Security Number at the time, he should be able to file amended returns. I wasn't able to find any other support for that. (On the other hand I wasn't being paid for it so I didn't look all that hard.)

I'm going to throw out a question I've wondered about. If a foreign national holding a non-immigrant visa is eligible to work, is he assigned an ordinary SSN? If his visa status later changed from non-immigrant to immigrant, does he get a new SSN?

In olden days pre-9/11, there had been SSNs issued to foreign nationals who didn't hold immigrant visas (or may not have even resided in the United States) from a reserved numbering sequence that were account holders with

1099 reporting requirements or who applied for a state-issued driver's license. If they later obtained an immigrant visa, they received a different SSN.

Just curious if they were still doing that or if all SSNs issued to foreign nationals on a non-immigrant visa but with permission to work were from a special sequence.

Yes, I know that foreign nationals who don't have permission to work but with an account with 1099 reporting requirements apply to IRS for an ITIN.

I am going to assume that we are dealing with non-citizens of the U.S. and that they are all resident aliens of the U.S. because of the substantial presence test. As such, resident aliens are entitled to the same tax benefits as US citizens (but see below for the exception when amending) and file a 1040.

Now that the children have their SS#, the parent can file amended returns for open years for a tax refund and claim a child as either a qualifying child or qualifying relative depending upon the facts.

That said, there are certain tax benefits that are not allowed unless the child received the SS# prior to the due date (including any extension) of the annual tax return being amended. You can not claim the EITC nor can you claim the CTC/ACTC for the qualifying child for any year in which the child did not have a SS# before the due date. All the other tax benefits such as filing as HoH, child and dependent care credit, credit for other dependents, the education credits and the tuition & fees deduction for an open year that allowed that deduction are available to resident aliens on the amended returns.

Thanks Alan.