Following is some timely advice for new parents.

Many taxpayers are going through the process of gathering records and documentation for filing tax returns. One of the most important things needed is a Social Security number for everyone who will be claimed as a dependent.

Most new parents apply for a Social Security number at the hospital when they apply for the baby's birth certificate. The state agency that issues the birth certificates shares the child's information with us, and we mail the Social Security card to the family. Anyone who doesn't apply for a Social Security card at the hospital can apply at any Social Security office, or by mail.

If this applies to you, you need to complete an application for a Social Security card (Form SS-5) and show documents proving your child's U.S. citizenship, age and identity. You also must prove that you are the child's parent.

All documents must be either originals or copies certified by the issuing agency. We cannot accept photocopies or notarized copies of documents. We must verify your child's birth record, which can add up to 12 weeks to the time it takes to issue a card. We will mail your child's number and card as soon as we've verified your documents with the issuing offices.

If you do not get a Social Security number for your newborn before the April 15 tax- filing deadline, you have two options.

You can file your income tax return without claiming the child, and then file an amended income tax

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return when the child has a Social Security number; or you can file with the Internal Revenue Service to extend the deadline for filing the tax return.

For more information about getting a Social Security card and number for your newborn, visit the Social Security Web site at www.socialsecurity.gov/ssnumber, or contact us at 1-800-772-1213 (TTY 1-800-325-0778).

Reaching age 65 or full retirement age in 2008? - If you will turn 65 or reach full retirement age in 2008 and have not filed a Social Security or Medicare application, we can provide you with information that will be helpful in determining when to file an application. Mail us the following information:

- Your name.
- Social Security number.
- Estimated 2007 earnings.
- Estimated 2008 earnings.
- Complete mailing address.
- Telephone number (both home and work).
-Date of birth.
- If you plan to retire in 2008, month in which you would.
- Spouse's Social Security number.
- Spouse's date of birth.
- If spouse is deceased, give date of death.

Send it to: Your Social Security, Social Security Administration, 3885 Main St., 3rd Floor, Bridgeport CT 06606. Attn: A. Renzoni. Anthony Renzoni is district manager of the Bridgeport office of the Social Security Administration.

His column appears every Monday.