RAO Davao City

United States Military Retiree Activities Office Davao City, Philippines


Posted by Service Officer on May 20th, 2008

Clarification for tax filers who are using Taxpayer Identification Numbers (ITIN) vice Social Security numbers on their 1040 & 1040A tax forms for their spouse or children is provided in the below taken from the IRS website. Bottom line if your spouse does not have a SSN and you file jointly using his/her ITIN neither of you will receive a ECS payment. If you both have SSNs and your child does not you will receive your ECS payment but nothing for the child:


Q. I file using an individual taxpayer identification number (ITIN). Can I still get a stimulus payment?

A. No. The law does not allow stimulus payments to people who file a return using an ITIN. A taxpayer must have a valid Social Security number to qualify for the stimulus payment. If married filing jointly, both taxpayers must have a valid Social Security number. And children must have valid Social Security numbers to be eligible as qualifying children.

Q. If I currently have an ITIN and file my return but later this year get an SSN, can I amend my return to get the payment or will I need to wait until I file my 2008 return to claim it?

A. You will need to wait until you file your 2008 income tax return to claim the economic stimulus payment. [New 4/14/08] Q. I have an ITIN, but my spouse has a valid Social Security number. Can we get a payment?

A. If you and your spouse file a joint return, you will not get a stimulus payment. If your spouse files a separate return, your spouse may qualify for a payment, based on his or her income deductions and credits.

Q. If I have a spouse with an ITIN and therefore choose "married filing separately" status to qualify for the economic stimulus payment and later on amend my original return to "married filing jointly" status, will I need to return the stimulus payment?

A. No. [New 4/14/08]

Q. If I have a valid Social Security number and my child has an ITIN, do I get extra money for the child?

A. No. To qualify for the extra credit for qualifying children, not only do the taxpayer and spouse, if filing jointly, need valid Social Security numbers, but the qualifying child must also have a valid Social Security number.

Q. I adopted a child this year and my child has an ATIN (Adoption Taxpayer Identification Number). Will I receive the $300 additional child payment?

A. An ATIN is issued by the IRS as a temporary taxpayer identification number for the child. Adoptive parents who do not yet have a Social Security number for their child will not get the advance payment. However, if they receive a Social Security number for the child before the end of 2008, they can claim the additional child payment on their 2008 tax return.

[Source: IRS Website http://www.irs.gov/newsroom/article/0,,id=181995,00.html 20 May 08 ++]

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