A Reminder to Parents From the IRS
Source: Internal Revenue Service via PR newsWIRE
CHICAGO, Nov. 6,1996– The Internal Revenue Service encourages parents to get ready for the upcoming tax filing season early by obtaining taxpayer identification numbers (TINs) from their day-care providers and making sure their dependents have social security numbers.
Anyone claiming the credit for child and dependent care expenses must include on their return the name, address, and TIN of each care provider. If the provider is a nonprofit charitable, religious, or educational organization, only the name and address are required.
What is a Taxpayer Identification Number (TIN)?
- A Social Security Number (SSN) issued to eligible individuals.
- An Individual Taxpayer Identification Number (ITIN) issued to individuals ineligible for a SSN.
- A Federal Employer Identification Number (FEIN) issued to all employers, including domestic employers.
A TIN is a social security number if the provider is an individual. It’s an employer identification number if the provider is a partnership or corporation [or domestic employer reporting household employment taxes using IRS Form 1040 Schedule H]. The same requirement applies to a person who receives benefits through their employer’s dependent care assistance program.
Form W-10 can be used to request this information from the provider. To get a free copy of this form, call the IRS toll-free at 1-800-TAX-FORM (829- 3676) or visit the IRS web site at http://www.irs.gov. Since 2003, applications for an ITIN must be accompanied by a tax return, with few exceptions.
In addition, anyone claiming a dependent born before December 1 of this year must enter that person’s social security number on their 1996 return. Low and moderate income families claiming the Earned Income Credit are also required to include social security numbers for their qualifying children. According to the IRS, a refund will be reduced or delayed if any social security number required to be listed on the return is either incorrect or missing.
For help getting a number or to resolve any questions about a social security number you already have, visit a Social Security Administration office or call toll-free 1-800-772-1213. We hope this reminder for parents from the IRS will help you out for the filing season.
CONTACT: Steve Mongelluzzo of the Internal Revenue Service, 312-886-4309
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