Starting with 2025 tax returns, the IRS is making Social Security number (SSN) accuracy more important than ever. Under the One Big Beautiful Bill Act (OBBBA), credits like the Child Tax Credit (CTC), Earned Income Credit (EIC), and American Opportunity Tax Credit (AOTC) require that SSNs be valid for work and issued before the due date of your tax return.
What this means for you:
- Bring or upload Social Security cards for yourself, your spouse, and your dependents if you plan to claim these credits.
- If a card says “Valid for work only with DHS authorization,” you’ll also need to provide a current DHS work authorization document (EAD card or visa paperwork).
- Without these documents, the IRS may reject your return instantly — and deny your credits.
What if you don’t have your card?
You can request a free replacement card:
- Online: ssa.gov/myaccount
- In person/by mail: At your local Social Security office with proof of identity (driver’s license, passport, or state ID).
- Processing usually takes 10–14 business days.
What tax professionals must do
To protect your eligibility for credits — and to meet IRS due diligence standards — tax professionals are required to:
- Review Social Security cards for taxpayers and dependents when credits are claimed.
- Verify DHS work authorization if the card is restricted, ensuring authorization is active at the time of filing.
- Keep documentation on file to support credits claimed.
- Apply these steps for each credit, since IRS penalties can apply per credit if due diligence is not met.
By gathering your SSNs and documents early, you’ll help us prepare your return smoothly and protect the credits you deserve.