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  1. I adopt a child in 2020 who has yet to be issued a social security number (SSN), but I have an
    adoption identification number (ATIN) for the child. I plan to file my 2020 tax return on April 15,
    2021 and will claim the adoption tax credit. May I claim the child tax credit (CTC) on the 2020
    return even though I do not have an SSN for the child at that time?
    Answer: Yes. Section 24 of the Internal Revenue Code requires that a qualifying child have an
    SSN by the due date of the return for the applicable year. For the specific year in which the
    adopted child was placed with the family, the ATIN qualifies as an SSN if the ATIN has been
    issued before the due date of the return. For a 2021 tax return filed in 2022, however, an ATIN
    will not qualify as a SSN for purposes of section 24.
  2. Assume the same facts in Example 1. If I do not claim the CTC on the 2020 return that I file on
    April 15, 2021, may I later amend the return and claim the CTC once I obtain an SSN for the
    child?
    Answer: Yes. IRS Publication 972 requires that a qualifying child have an SSN by the due date
    of the return, including extensions. You may file an amendment to claim the CTC for an SSN or
    ATIN that was issued by October 15, 2021.
  3. Assume the same facts in Example 1, except that instead of filing a tax return on April 15,
    2021, I request for a six-month extension to October 15, 2021. If I have obtained an SSN for the
    child prior to filing the return on October 15, 2021, may I claim the CTC on that return?
    Answer: Yes. Section 24 of the Internal Revenue Code requires that a qualifying child have an
    SSN by the due date of the return for the applicable year. Once the taxpayer timely files a request
    for a six-month extension, the due date of the return for purposes of section 24 is moved to
    October 15, 2021. The taxpayer may file the return with the SSN or ATIN of the child and claim
    the CTC on the return.
  4. Assume the same facts in Example 1, except that I have no tax liability for taxable year 2020.
    My adopted child’s SSN would need to be issued by which due date?
    Answer: You have no due date to file because there is no tax liability.

- FREQUENTLY ASKED QUESTIONS ABOUT ADOPTION AND TAXES


In this time of uncertainty, many people are concerned about making wills, powers of attorney and living wills.  At Guston & Guston, we recognize the anxiety this healthcare situation has created.  While we are working remotely, we have created a plan to allow our clients to get their personal planning documents completed while keeping everyone safe in this period of social distancing.  Contact us at mail@gustonlaw.com.  We will send you an electronic intake form to complete and will work on drafting with you over the phone or by email.  When the documents have been completed to your satisfaction, we will set a time for you to come to our office.  You will sign your documents in your car, while our notary and witnesses remain nearby at a safe distance.  We will provide you with gloves and a pen to keep.  Your documents will then be sealed by you in an envelope and we will hold them for the 3-5 days recommended by the CDC to “air out” paper before we complete the package and return them to you by mail.

At Guston & Guston our goal is to continue to provide needed legal services while keeping you and our staff safe

- SAFE WILL SIGNINGS


The deadline to register to vote in the N.J. Primary Election is May 12, 2020. The Primary is June 2, 2020.
The deadline to register to vote in the Presidential and other national elections is October 13, 2020 and Election Day is November 3, 2020.
If you vote by mail, the deadline to return your mail-in ballot is November 2nd by 3:00 pm ET.
https://www.state.nj.us/state/elections/voter-registration.shtml

- NJ VOTER REGISTRATION DEADLINES


Deb had the pleasure of being interviewed for The Bold Sidebar Podcast.

Here is the link from the April 17, 2019 episode:

Advocacy, Adoption, and Equality : My Interview with Attorney Debra E. Guston


- Listen to Deb on a recent adoption podcast