Artículo Dependent’s SSN.. Dependent’s SSN.

id="en_US_2025_publink1000170569"> Dependent’s SSN. You must provide the SSN of each dependent you claim, regardless of the dependent’s age. This requirement applies to all dependents (not just your children) claimed on your tax return. . Your child must have an SSN valid for employment issued before the due date of your 2025 return (including extensions) to be considered a qualifying child for certain tax benefits on your original or amended 2025 return. See chapter 14 . . Exception. If your child was born and died in 2025 and didn’t have an SSN, enter “DIED” on row (3) of the Dependents section of Form 1040 or 1040-SR and include a copy of the child’s birth certificate, death certificate, or hospital records. The document must show that the child was born alive. No SSN. File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. It usually takes about 2 weeks to get an SSN. If you or your dependent isn’t eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. If you are a U.S. citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. Form SS-5 is available at any SSA office, on the Internet at SSA.gov/forms/ss-5.pdf , or by calling 800-772-1213. If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. If your dependent doesn’t have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . If you don’t provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. Adoption taxpayer identification number (ATIN). If you are in the process of adopting a child who is a U.S. citizen or resident and can’t get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. File Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, with the IRS to get an ATIN if all of the following are true. You have a child living with you who was placed in your home for legal adoption. You can’t get the child’s existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. You can’t get an SSN for the child from the SSA because, for example, the adoption isn’t final. You are eligible to claim the child as a dependent on your tax return. After the adoption is final, you must apply for an SSN for the child. You can’t continue using the ATIN. See Form W-7A for more information. Nonresident alien spouse. If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, or Your spouse is filing a separate return. If your spouse isn’t eligible for an SSN, see the following discussion on ITINs . Individual taxpayer identification number (ITIN). The IRS will issue you an ITIN if you are a nonresident or resident alien and you don’t have and aren’t eligible to get an SSN. This also applies to an alien spouse or dependent. To apply for an ITIN, file Form W-7 with the IRS. It usually takes about 7 weeks to get an ITIN. Enter the ITIN on your tax return wherever an SSN is requested. Make sure your ITIN hasn’t expired. See Individual taxpayer identification number (ITIN) renewal , earlier, for more information on expiration and renewal of ITINs. You can also find more information at IRS.gov/ITIN . . If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. See the Form W-7 instructions for how and where to file. . . You can’t e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. . ITIN for tax use only. An ITIN is for federal tax use only. It doesn’t entitle you to social security benefits or change your employment or immigration status under U.S. law. Penalty for not providing social security number. If you don’t include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. See the discussion on Penalties , later, for more information. SSN on correspondence. If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. The fund also helps pay for pediatric medical research. If you want $3 to go to this fund, check the box. If you are filing a joint return, your spouse can also have $3 go to the fund. If you check the box, your tax or refund won’t change. Computations The following information may be useful in making the return easier to complete. Rounding off dollars. You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3. If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. If you are entering amounts that include cents, make sure to include the decimal point. There is no cents column on Form 1040 or 1040-SR. Equal amounts. If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Negative amounts. If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. . You may be able to file a paperless return using IRS e-file. There’s nothing to attach or mail, not even your Forms W-2. See File Electronically , earlier. . Form W-2. Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. You should have a Form W-2 from each employer. If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on your return. For more information, see Form W-2 in chapter 4. Form 1099-R. If you received a Form 1099-R showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on your return. Form 1040 or 1040-SR. If you file a paper return, attach any forms and schedules behind Form 1040 or 1040-SR in order of the “Attachment Sequence No.” shown in the upper right corner of the form or schedule. Then, arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Don’t attach items unless required to do so. Third Party Designee If you want to allow your preparer, a friend, a family member, or any other person you choose to discuss your 2025 tax return with the IRS, check the “Yes” box in the “Third Party Designee” area of your return. Also, enter the designee’s name, phone number, and any five digits the designee chooses as their personal identification number (PIN). If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that arise during the processing of your return. You are also authorizing the designee to: Give information that is missing from your return to the IRS; Call the IRS for information about the processing of your return or the status of your refund or payments; Receive copies of notices or transcripts related to your return, upon request; and Respond to certain IRS notices about math errors, offsets (see Refunds , later), and return preparation. You aren’t authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the IRS. If you want to expand the designee’s authorization, see Pub. 947. The authorization will automatically end no later than the due date (without any extensions) for filing your 2026 tax return. This is April 15, 2027, for most people. See your form instructions for more information. Signatures You must sign and date your return. If you file a joint return, both you and your spouse must sign the return, even if only one of you had income. . If you file a joint return, both spouses are generally liable for the tax, and the entire tax liability may be assessed against either spouse. See chapter 2 . . Your return isn’t considered a valid return unless you sign it in accordance with the requirements in the instructions for your return. You must handwrite your signature on your return if you file it on paper. Digital, electronic, or typed-font signatures are not valid signatures for Forms 1040 or 1040-SR filed on paper. If you electronically file your return, you can use an electronic signature to sign your return in accordance with the requirements contained in the instructions for your return. Failure to sign your return in accordance with these requirements may prevent you from obtaining a refund. Enter your occupation. If you file a joint return, enter both your occupation and your spouse’s occupation. When someone can sign for you. You can appoint an agent to sign your return if you are: Unable to sign the return because of disease or injury, Absent from the United State