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You can only use an SSN to claim the EIC. If your client is entitled to EIC without using that child as the qualifying child, you can still claim the credit.

 

For ATINs: When the adoption is final and the child has an SSN, you may file an Amended return for an earlier year if you find that your client could have claimed the Earned Income Credit in the earlier year aside from the fact that the child did not have an SSN. Use Form 1040X, Amended U.S. Individual Income Tax Return, and Schedule EIC. The Statute of Limitation for filing an Amended tax return is normally three years from the due date of the Individual income tax return.

More detailed information on filing Amended Individual tax returns is available in the instructions for Form 1040X, on the IRS Web site at: https://www.irs.gov