What is required to claim the refundable Earned Income Tax Credit under the TCJA?

To claim the refundable Earned Income Tax Credit (EITC) under the Tax Cuts and Jobs Act (TCJA), it is essential to have an eligible work Social Security Number (SSN). This requirement ensures that the taxpayer is recognized within the Social Security Administration's records for tax purposes and qualifies for the credit, which is designed to support low- to moderate-income workers. The SSN must be valid for work and must be issued to the taxpayer, their spouse if filing jointly, and any qualifying children claimed for the credit.

The requirement for a valid SSN aligns with the broader framework of tax compliance, as it helps prevent fraud and ensures that credits are directed toward individuals who genuinely qualify based on their income and work status. Other identification forms, while valuable for various purposes, do not fulfill the specific requirement of having an eligible work SSN necessary for claiming the EITC. This focus on the SSN highlights the importance of proper documentation in tax credits and the overall tax filing process.