1) Q: What should I do if I do not have the Social Security number for my newborn baby?

A: The Social Security number is an essential piece of information. It is the IRS's way of tracking taxpayers. Without it, deductions, exemptions, and tax credits, relevant to the missing Social Security number will be disallowed. Because of the severity of this information, we recommend that the return should not be filed until you obtain the infant's Social Security number. This is true even if this means filing for an extension.

Example: A married couple has a baby in December 2004. The taxpayers can not decide on a name for their baby so they do not file the paperwork for a birth certificate and social security number in the hospital. The taxpayers have all of their tax information ready by April 2005 except they are missing their new child's Social Security Number. The taxpayers have to file for an extension and wait to file their return until they obtain their child's Social Security number.

2) Q: What should I do if my Social Security number was incorrect on the return I submitted?

A: The Social Security number is the IRS's way of tracking taxpayers. Probably, the IRS will initially treat you as if you have not submitted your tax return. In order to rectify the situation you will have to contact the IRS and make sure they match your return with your correct Social Security number. It usually takes some time fully correct this mistake.

Example: A taxpayer files his return but has unknowingly inverted the last two digits of his Social Security number. The IRS sends a notice asking why the taxpayer has not filed a tax return. The taxpayer checks a copy of the filed return and realizes the inversion. The taxpayer sends a letter to the IRS explaining to them what happened. Various government offices continue to correspond with the taxpayer for the next couple of months until the taxpayer straightens out the mistake.