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Show Dependents over five now need own S.S. number As a result of the Tax Reform Act of 1986, a taxpayer claiming a dependent who is at least five years old must include that dependent's social security number on the taxpayer's tax-payer's return. This new law is effective beginning with 1987 tax returns. If a taxpayer's dependent does not have a social security number, or if the taxpayer does not know what it is, application must be made by filing Form SS-5, "Application "Appli-cation for a Social Security Number Num-ber Card." Call your nearest Social Security office to find out the documents docu-ments that you will be required to present with this application. As a convenience to people needing to get social security numbers num-bers for their dependents, the downtown Salt Lake City Social Security office will be open Saturdays Satur-days beginning Jan. 23 for walk-in assistance. The office is located at the street level of the IRS building on the corner cor-ner of Fifth South and Fourth East in Salt Lake City. Both the Social Security and IRS offices will be open on Saturdays from Jan. 23 through April 9, 9 a.m. to 1 p.m. If your dependent does not have a number by the time you are ready to file your return, apply for one and enter "Applied for" in the appropriate column of your tax return. re-turn. If your dependents currently have social security numbers, it is not necessary to contact the Social Security Administration. |
