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Show Obtain social security numbers for children now If you are claiming dependents on your 1987 income tax return, and don't have a Social Security number for children who are over five, you may be in for a surprise, warns the Utah Association of Certified Public Accountants. Due to changes made by the 1986 Tax Reform Act, you are now required to list the Social Security number for any dependent you claim who is five yeas old or over. Failure to do so will subject you to a penalty of $5 for each omitted number. "It's important for residents of Utah to know about these changes so they won't be surprised when their return comes back to them with a penalty," said Lynn Wilhelmsen, president of the Utah Association of CPAs. In order to have the numbers for your children when you file your 1987 income tax return, you should contact the Social Security Administration Ad-ministration as soon as possible and ask for a form SS-5. It is currently taking six to eight weeks to process the paperwork. The nearest Social Security office is located at 173 E. 100 North, Provo. If you are not able to go to one of these offices, you can obtain a Social Security number application ' by calling 1-800-333-6667. The application must be accompanied ac-companied by two original and certified documents showing evidence of age, citizenship and identity. A certified birth certificate is one form. One additional form of I.D. within the last 12 months with the child's name must be shown. A report card, library card, shot record, doctor bill, etc. are all acceptable documents. The Social Security Administration Ad-ministration will not accept photocopies, but says it will return your documents if you apply by mail. |