Exception:

For purposes of recovery rebate credits claimed on tax year 2020 and 2021 returns (including EIPs), if at least one spouse is a member of the United States Armed Forces, only one spouse needs to have a valid TIN. Members of the Armed Forces can be identified with a TC 971 AC 162 on the entity (IDRS CC ENMOD/IMFOLE).

For this purpose, a valid TIN is a Social Security Number (SSN) valid for employment in the United States that is issued before the due date (including any extension) of the return. In the case of a qualifying child legally placed for adoption, an Adoption Taxpayer Identification Number (ATIN) constitutes a valid TIN.

Accordingly, to receive an EIP 1 based on the information from tax year 2019 or 2018, each taxpayer (and the spouse if filing a joint return) must have a proper SSN issued before July 15, 2020 (or before October 15, 2020, if an extension was filed). A taxpayer claiming the recovery rebate credit on the 2020 tax return must have a proper SSN issued before May 17, 2021 (or before October 15, 2021, if an extension will be filed for 2020).

Citizenship Code

Meaning

A

SSA confirms U.S. citizen (domestic born)

B

SSA does not confirm U.S. citizen (legal alien, eligible to work)

C

SSA does not confirm U.S. citizen (legal alien, not eligible to work)

D

SSA does not confirm U.S. citizen (other)

E

SSA does not confirm U.S. citizen (alien, student restricted, work authorized)

F

SSA does not confirm U.S. citizen (conditionally legalized alien)

N

Unable to verify citizenship due to failed match on name, date of birth, or SSN

SSA does not confirm U.S. citizen (foreign)

For purposes of EIP 1 and EIP 2, qualifying children are those that have a proper SSN (or ATIN) and meet all criteria to qualify for the Child Tax Credit (CTC). For purposes of the RRC claimed on the TY 2020 return, qualifying children must:

Be listed as a dependent on the return,

Be under age 17 at the end of 2020, and

Qualify for the CTC with the box checked on the return or have an ATIN

For purposes of EIP 3, the amount of any credit for qualifying dependents will be determined using a formula for calculation (outlined in paragraph (14) below). The credit includes dependents of any age but is limited to a maximum of 15 dependents. For purposes of the RRC claimed on the TY 2021 return, qualifying dependents:

Must be listed as a dependent on the return,

Must have a valid SSN or ATIN (for children legally placed for adoption), and

Must not have a date of death (DOD) prior to 1/1/2021.

To determine the number of allowable dependents when calculating EIP 3, take the following steps:

Identify the total number of dependents.

Determine if any dependents have a DOD prior to 1/1/2021.

Determine if any dependents have an ITIN.

Add the number of dependents identified in steps b and c.

Subtract the number of dependents calculated in step 4 from the total number of dependents identified in step 1. If the result is greater than 15, limit to 15 dependents.