NEWBORNS NEED SS NUMBER

A Social Security number is a form of identification that every United States citizen is required to have -- including newborns.

Beginning this year, parents who claim their newborn child as a dependent on a 1995 income tax return also must include the child's Social Security number.

Taxpayers should include Social Security numbers for dependents born before Oct. 31, 1995. If a Social Security number is not available, the month of birth should be noted on the tax form. Including the Social Security number will prevent refund delays.

To apply for the number, parents should complete Form SS-5 and provide the Social Security Administration with an original birth certificate and another form of identification like a doctor's letter or hospital record.

After the application is filed, getting the number should take about two weeks. For more information, call 1-800-722-1213.