No Child Tax Credit Without SSN

     From the Journal Record, whatever that is:

The IRS, in an informational letter, has explained why taxpayers with a religious objection to Social Security may no longer claim the child tax credit for a child without a Social Security number. 

Certain recognized religious sects are conscientiously opposed to accepting the benefits of any public or private insurance for old age, death, disability, retirement, or medical care. Members of these religious sects may be exempted from paying Social Security, Medicare and self-employment taxes. Pursuant to IRC Code Sec. 1402(g), these individuals are not required to obtain a Social Security number for themselves or their dependent children. ... 

The Religious Freedom Restoration Act of 1993 prohibits the federal government from substantially burdening a person’s exercise of religion unless it demonstrates that application of the burden to the person furthers a compelling governmental interest and is the least restrictive means of furthering that compelling governmental interest. 

The information letter highlights that the RFRA does not require the IRS to provide administrative relief to taxpayers who have religious or conscience-based objections to obtaining SSNs. In enacting the new CTC rules, Congress unequivocally declared that only taxpayers who provide a qualifying child’s SSN should be allowed the CTC. As a result, children without SSNs don’t qualify for the CTC.