NH Earned Income Tax Credit

Valid Social Security numbers must be provided for everyone listed on the tax return, including infants born before December 31, 2007. Only valid Social Security numbers issued to U.S. citizens or Social Security numbers issued to non-citizens who have permission to work legally in the United States are acceptable. The IRS now verifies the Social Security number of every adult claiming the EITC, as well as the Social Security number of every child in families claiming the EITC, before it sends out EITC payments. The IRS also checks to make sure that no child is claimed more than once. The processing of an EITC claim and the receipt of any refund will be delayed if the tax return or Schedule EITC is incomplete or contains incorrect information. Workers who file paper returns with missing or mismatched Social Security numbers will be sent a notice by the IRS stating that the return was incomplete and requesting that the missing information be mailed in. This can delay processing several weeks. Electronically-filed returns will be rejected by the IRS computer if a Social Security number is missing or the name and number do not match. The corrected return must then be filed as a paper return.

It also is important to be sure that each name and Social Security number is recorded on the tax return exactly as it appears on the person’s Social Security card. For example, if a woman records her married name on the tax return, but her Social Security card bears her maiden name, the discrepancy will need to be resolved before the tax return can be processed. (To avoid such an error, the woman can apply to the Social Security Administration to have her name changed on her Social Security card). Correcting this discrepancy also will help ensure that Social Security taxes are being deposited in the proper account.)

Workers who don’t have Social Security numbers for their children by the tax filing deadline can still get the EITC by:

• Filing their tax return without claiming the EITC and then, after receiving the Social Security number, filing an “amended return” (Form 1040X) and attaching Schedule EITC, or

• Filing Form 4868 to request an extension on their tax filing deadline to August 15. To have an application for a Social Security number sent to your home, call 1-800-772-1213. Or call the Social Security Administration in your state to find out how to apply.

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