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Member

PATH Act of 2015 on Retroactive Child Tax Credit

I had recently sent in a 2016 1040x to amend my filing status from single to married jointly and to also add my child as a dependent.

 

I received a statement back from the IRS stating that the CTC is not retroactive due to the PATH Act of 2015.

 

According to section 205 of the PATH Act:

 

"Section 205. Prevention of retroactive claims of child tax credit. The provision prohibits an individual from retroactively claiming the child tax credit by amending a return (or filing an original return if he failed to file) for any prior year in which the individual or a qualifying child for whom the credit is claimed did not have an ITIN. The provision applies to returns, and any amendment or supplement to a return, filed after the date of enactment."

 

This section mentions that if the qualifying child does not have an "ITIN" before the due date of the return then we cannot claim the CTC. However, my child never had an ITIN and only receive an SSN in 2016. Can I refute the IRS and claim the CTC on the basis that my child had an SSN and not an ITIN? Or am I to take section 205 to mean that if a qualifying child doesn't have any SSN, ITIN, ATIN, etc before the return due date?

3 Comments
Catalyst V

PATH Act of 2015 on Retroactive Child Tax Credit

If the child did not have an ITIN nor SSN at the time of the original filing deadline, you are not eligible for the CTC. Same applies for ITINs and SSNs.

Member

PATH Act of 2015 on Retroactive Child Tax Credit

Thank you bine22! I was hoping that wasn't the answer but what can you do

Visitor I

PATH Act of 2015 on Retroactive Child Tax Credit

Does this pertain to parents acquiring an ITIN after the april 15th deadline but children having existing SSN due to us citizenship also? kids had socials but parents received itins pre extension deadline. Whats the statute on this case? nothing specifies kids only or parents only on newly PATH Act provisions.