Support CenterMay I claim the child tax credit for a child who has an individual taxpayer identification number (ITIN) rather than a social security number (SSN)?
https://www.irs.gov/faqs/childcare-credit-other-credits/child-tax-credit
Answer:
No, you may not claim the child tax credit for a child with an ITIN. The child must have an SSN to be a qualifying child eligible for the child tax credit (CTC) or the additional child tax credit (ACTC).
The Instructions for Form 1040 explain who qualifies for the child tax credit, the requirements for taxpayer identification numbers (TINs), and how to calculate the credit.
To be a qualifying child for the child tax credit, the child must be a citizen, national or resident of the United States and must not have attained age 17 by the end of the tax year.
Attach Schedule 8812, Additional Child Tax Credit to Form 1040, U.S. Individual Income Tax Return or to Form 1040NR, U.S. Nonresident Alien Income Tax Return.
Note: If you dont have a TIN by the due date of your return (including extensions), you may not claim the CTC/ACTC on either your original or an amended return, even if you later get a TIN. Also, you may not claim the credit on either your original or an amended return for a child who doesn't have an SSN by the due date of your return (including extensions), even if that child later gets an SSN.
Tags: federal,form