Actually, the kids SSN must be provided to qualify for either as a dependent on the 1040, or for the EIC credit.
https://www.irs.gov/pub/irs-pdf/f1040.pdf
https://www.irs.gov/pub/irs-pdf/f1040sei.pdf
EIC is an abomination that should go away regardless. Allows refunds for those who don’t pay any tax to begin with.
Illegals have some way around it, they claim children living in Mexico that have never set foot here. I don’t see how those children could have a SSN.
And many of those are fake as well, http://www.forbes.com/sites/kellyphillipserb/2014/08/27/irs-still-struggling-with-tax-treatment-of-immigrants-changes-rules-again/#577d74ade404
http://www.wthr.com/story/18936653/irs-hit-with-audit-for-mismanagement-and-fraud
https://www.youtube.com/watch?v=kYSy2dtFOjs