IRS Gives Relief to Groups Barred From Child Tax Credit (1)

July 16, 2019, 8:41 PMUpdated: July 16, 2019, 9:42 PM

The IRS, in a revision to its Internal Revenue Manual, granted some relief to taxpayers who aren’t able to claim the full child tax credit because of a new requirement that children must have Social Security numbers to qualify.

The requirement, imposed by the 2017 tax law, has created problems for some religious groups, such as the Amish, that don’t obtain the government numbers because it’s against their beliefs to participate in social welfare programs.

The IRM change will provide a little relief, said Patrick Thomas, director of the Notre Dame Tax Clinic at Notre Dame Law School in Indiana. ...

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