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Rule 2. You Must Have a Valid Social Security Number (SSN)
Rule 2.Rule 2. You Must Have a Valid Social Security Number (SSN)
Rule 2.Social security number (SSN)
Valid SSN. To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA). Any qualifying child listed on Schedule EIC also must have a valid SSN. (See Rule 8 if you have a qualifying child.)If your social security card (or your spouse’s, if filing a joint return) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. An example of a federally funded benefit is Medicaid. If you have a card with the legend “Not valid for employment” and your immigration status has changed so that you are now a U.S. citizen or permanent resident, ask the SSA for a new social security card without the legend. If you get the new card after you have already filed your return, you can file an amended return on Form 1040X, Amended U. S. Individual Income Tax Return, to claim the EIC.
http://www.irs.gov/publications/p596/ch01.html#d0e672
그렇다면 한 자녀가 시민권자인데도 아내가 valid한 SSN가 아니라서 EIC credit을 못받는 단 말인지… 종잡을 수 없군요.
저같은 경우가 참 많다고 알고 있습니다만 이렇게 아예 대상에서 제외되는 경우가 생기는 건지 정말 애매합니다. 위에 규정에도 나와 있듯이 Any qualifying child listed on Schedule EIC also must have a valid SSN. (See Rule 8 if you have a qualifying child.) 규정 8을 보라는데 그것도 인터넷 상에는 나와 있지도 않구요.
이거참….