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Adopted ATIN

Technical topics regarding tax preparation.
#1
EADave  
Posts:
990
Joined:
22-Apr-2014 9:25pm
Location:
Texas
Hello all,

I can't remember if I posed this question in the past, my yellow box is broken! 8-)

Scenario: Client adopts special needs kiddo (not handicapped, but otherwise, special needs), in early 2018. The State/Hospital, etc, have had problems verifying the birth certificate; hence this has prevented my client from obtaining a SSN timely; although they applied for the SSN prior to the extended due date of the return. They were in a rush to "get their refund", so they wanted to file without the kiddo, no adoption credit, etc. They have other kiddos too, and they qualify for EIC.

I am reading the law regarding amending a return if the SSN was not issued by the due date of your return, including extensions, then the kiddo cannot be claimed for CTC, EIC, etc. Then I read this gem, "If an ATIN or ITIN was applied for on or before the due date of your 2018 return (including extensions) and the IRS issued an ATIN or ITIN as a result of the application, the IRS will consider the ATIN or ITIN as issued on or before the due date of the return."

The client in question filed an extension, but filed in June. Would we have until October 15th to apply for an ATIN for the kiddo so we can amend to claim the CTC, and the adoption credit? The adoption credit will carry forward in this case.

I appreciate any guidance!!!
 

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