IRS Notice CP08 is sent to taxpayers who did not claim the Additional Child Tax Credit (ACTC) on their tax return but who the IRS believes may be eligible. The notice instructs the taxpayer to complete Form 15110, Additional Child Tax Credit Worksheet, to determine if any dependent children claimed on the return qualifies the taxpayer for the ACTC.
Of course, the rules about needing a valid SSN apply. A valid SSN is one that is valid for employment and that is issued by the Social Security Administration before the due date of the tax return, including extensions. The preparer should first confirm the taxpayer did not receive ACTC due to the SSN rules:
- On a return with filing status Married Filing Jointly, at least one spouse must have a valid SSN to be eligible to claim ACTC. The other spouse can have an SSN or an ITIN.
- On a return with a filing status other than MFJ, the taxpayer must have a valid SSN.
- The qualifying child is required to have an SSN. A child without a valid SSN can't be used to claim the CTC or ACTC on either an original or an amended tax return.
If the taxpayer obtains a valid SSN before the original filing deadline, or extended deadline if they filed an extension, they can file an amended return to claim ACTC, or they can complete and submit Form 15110. They can alternatively file a superseding return if the SSN is obtained before the original filing deadline.
Additional Information: