Page 375 - Individual Forms & Instructions Guide

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Fileid: … tions/p596/2022/a/xml/cycle05/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
or before the due date of your 2022 return (including ex- Filing deadline approaching and still no SSN. If
tensions), you may be eligible to claim a self-only EIC if the filing deadline is approaching and you still don't have
you are otherwise eligible. For information about how to an SSN, you can request an automatic 6-month extension
complete Schedule EIC if your qualifying child or children of time to file your return. You can get this extension by fil-
don't have valid SSNs issued on or before the due date of ing Form 4868, Application for Automatic Extension of
your return, see Schedule EIC. Time To File U.S. Individual Income Tax Return. For more
An SSN is valid for the EIC unless it was issued after information, see the instructions for Form 4868. Instead of
the due date of your 2022 return (including extensions) or filing Form 4868, you can apply for an automatic exten-
sion by making an electronic payment by the due date of
it was issued solely to apply for or receive a federally fun- your return.
ded benefit and does not authorize you to work. An exam-
ple of a federally funded benefit is Medicaid.
If you, your spouse, or your child has a social se- Rule 3—If You Are Separated
TIP curity card with “Not valid for employment” printed
on it and the immigration status of you, your From Your Spouse and Not
spouse, or your child has changed so that the individual is
now a U.S. citizen or permanent resident, ask the SSA for Filing a Joint Return, You Must
a social security card without the legend. Meet Certain Rules

U.S. citizen. If you were a U.S. citizen when you re-
ceived your SSN, you have a valid SSN. If you are married, you must usually file a joint return to
Valid for work only with INS authorization or DHS claim the EIC. However, there is a special rule for separa-
ted spouses.
authorization. If your social security card reads “Valid
for work only with INS authorization” or “Valid for work Special rule for separated spouses. You can claim the
only with DHS authorization,” you have a valid SSN, but EIC if you are married, not filing a joint return, had a quali-
only if that authorization is still valid. fying child who lived with you for more than half of 2022,
SSN missing or incorrect. If an SSN for you or your and either of the following apply.
spouse is missing from your tax return or is incorrect, you • You lived apart from your spouse for the last 6 months
may not get the EIC. of 2022, or
If an SSN for you or your spouse is missing from your
return because either you or your spouse didn't have a • You are legally separated according to your state law
valid SSN on or before the due date of your 2022 return under a written separation agreement or a decree of
(including extensions) and you later get a valid SSN, you separate maintenance and you didn't live in the same
can’t file an amended return to claim the EIC. However, if household as your spouse at the end of 2022.
you or your spouse were issued an SSN that wasn't valid If you meet these requirements, check the box at the top
for the EIC, but by the due date of your 2022 return (in- of Schedule EIC (Form 1040).
cluding extensions) you or your spouse became eligible Make sure you complete and attach Sched-
for a social security card without "Not valid for employ- ule EIC to your return to list your qualifying child
ment" printed on it, you may claim the EIC on an original TIP (or children). Complete and attach Schedule EIC
or amended 2022 return even if the social security card whether or not your qualifying child (or children) has a
wasn't updated by the due date of your 2022 return (in- valid SSN.
cluding extensions).
Other taxpayer identification number. You can’t get If the child who meets the conditions to be your
qualifying child for purposes of claiming the EIC
the EIC if, instead of an SSN, you (or your spouse, if filing TIP doesn't have a valid SSN, you may still qualify to
a joint return) have an individual taxpayer identification claim a self-only EIC.
number (ITIN). ITINs are issued by the IRS to noncitizens
who can’t get an SSN.

No SSN. If you don't have a valid SSN on or before the Rule 4—You Must Be a U.S.
due date of your 2022 return (including extensions), enter
"No" on the dotted line next to line 27 (Form 1040 or Citizen or Resident Alien All
1040-SR). You can’t claim the EIC on either your original
or an amended 2022 return. Year
Getting an SSN. If you (or your spouse, if filing a joint
return) don't have an SSN, you can apply for one by filing If you were a nonresident alien for any part of the year,
Form SS-5 with the SSA. You can get Form SS-5 online at you can’t claim the EIC unless your filing status is married
SSA.gov/forms/ss-5.pdf, from your local SSA office, or by filing jointly. You can use that filing status only if your
calling the SSA at 800-772-1213. spouse is a U.S. citizen or resident alien and you choose
to be treated as a U.S. resident. If you make this choice,

Chapter 1 Rules for Everyone Page 5