Why an ITIN Doesn’t Qualify You
An Individual Taxpayer Identification Number (ITIN) is a 9-digit number the IRS issues for federal tax purposes if you aren’t eligible for a Social Security number (SSN). It lets you file a return, but an ITIN doesn’t authorize work or qualify you for the earned income tax credit.
The child tax credit has a stricter ID rule. You need an SSN valid for employment, meaning an SSN that allows you to work in the U.S. It must be issued before your return’s due date, including extensions.
Child Tax Credit Rules for ITIN Families
How a 2025 Tax Law Changed the Rule
Under the old rule, only the child needed an SSN. Parents with ITINs could claim the credit for children with SSNs. A 2025 tax law, the One Big Beautiful Bill Act, added the requirement that the parent filing the return also have a work-valid SSN.
What You Can Claim in Your Situation
Because the rule now covers both parent and child, your result depends on who holds which number.
| Your situation | Child tax credit | Credit for other dependents |
|---|---|---|
| You have only an ITIN (and so does your spouse, if filing jointly), and your child has an SSN | No | Possibly, up to $500 per eligible dependent |
| You file jointly, one spouse has a work-valid SSN, and your child has an SSN | Yes | Not needed for that child |
| You and your spouse both have work-valid SSNs, and your child has an SSN | Yes | Not needed for that child |
| Your child has an ITIN | No | Possibly, up to $500 per eligible dependent |
How Much the Child Tax Credit Is Worth
If your family meets the SSN rule, the credit is worth up to $2,200 per qualifying child. A qualifying child is generally under 17. You get the full amount if your income is $200,000 or less ($400,000 if married filing jointly).
Part of the credit is refundable, which means you can get it back as a refund even if you owe no tax. This part, called the Additional Child Tax Credit, is worth up to $1,700 per child. You need at least $2,500 in earned income (money from a job or self-employment) to get it.
Learn more about the credit’s value and when it’s refundable.
How the Credit for Other Dependents Works
If the SSN rule blocks you from the child tax credit, the credit for other dependents may still lower your bill. It’s worth up to $500 per dependent and is non-refundable. That means it can reduce the tax you owe to zero, but you won’t get any leftover amount as a refund.
To qualify, you must claim the dependent on your return. The dependent must be a U.S. citizen, U.S. national, or resident alien with an SSN, ITIN or ATIN (Adoption Taxpayer Identification Number). The credit phases out once your AGI (adjusted gross income, your total income minus certain adjustments) passes $200,000, or $400,000 if married filing jointly.
You claim both credits on Schedule 8812, which you attach to your Form 1040.
What Happens If You Get an SSN Later
You can’t hold both an ITIN and an SSN. Once you get an SSN, stop using your ITIN and notify the IRS. If your work-valid SSN is issued before your return’s due date, including extensions, you may then meet the child tax credit’s SSN rule.
