What this line means
The child’s nine-digit Social Security number. This SSN must be valid for employment — meaning it was issued by the Social Security Administration, not a number assigned solely for tax purposes. The IRS uses this SSN to verify the child’s identity, age, and that no other taxpayer is claiming the same child for the EIC.
Does this apply to you?
- You are listing a qualifying child on Schedule EIC and the child has a Social Security number
- You adopted a child who received a new SSN after adoption finalization
- You have a child whose SSN was issued at birth through the hospital enumeration program
- You are claiming the EIC for a child born during the tax year
Easy to overlook
An ITIN does not qualify — the child needs a valid SSN Individual Taxpayer Identification Numbers (ITINs) and Adoption Taxpayer Identification Numbers (ATINs) do not satisfy the EIC requirement. The child must have a Social Security number valid for employment, issued before the due date of the return (including extensions). If your child has an ITIN, the entire EIC claim is denied — not reduced, denied entirely. 1 IRS Publication 596 — SSN requirements for EIC
The SSN must be issued before the return due date If your child was born late in the tax year and you have not yet received the Social Security card, you cannot claim the EIC on an early-filed return. File for the SSN immediately after birth. If the card arrives before the filing deadline (April 15, or October 15 with extension), file or amend your return to claim the credit. Filing without a valid SSN and entering all zeros or a placeholder number triggers an automatic rejection. 2 General filing pattern — ITIN used instead of SSN for EIC
Watch out for this
Transposing digits in the SSN. The IRS validates line 2 against the Social Security Administration database. A single transposed digit means the SSN does not match any child, or worse, matches a different child. The EIC claim is rejected and the IRS sends a notice. Double-check every digit against the physical Social Security card.
Footnotes
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IRS Publication 596, Earned Income Credit (EIC), Social Security Number Requirements. https://www.irs.gov/pub/irs-pdf/p596.pdf ↩
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IRS Schedule EIC (Form 1040) Instructions, Line 2. https://www.irs.gov/instructions/i1040seic ↩