Can ITIN Holders Claim the Child Tax Credit?

Written by

itin.so Editorial Team

IRS-Authorized Certifying Acceptance Agents · Last updated: August 2026

Illustration of a family with a tax form showing the Child Tax Credit for ITIN holders

Yes. ITIN holders can claim the Child Tax Credit of up to $2,000 per qualifying child, but only if the children have valid Social Security Numbers. If your children have ITINs instead of SSNs, you cannot claim the Child Tax Credit for them, though you may qualify for the $500 Credit for Other Dependents instead.

Quick answer

The parent's ITIN is not the obstacle — the child's number is. A child with an SSN unlocks the $2,000 Child Tax Credit even when the filing parent uses an ITIN. A child with an ITIN qualifies only for the $500 Credit for Other Dependents. The Earned Income Tax Credit remains unavailable to ITIN filers in every case. Verified August 2026.

Which credits apply to your ITIN and SSN combination?

Scenario	Child Tax Credit ($2,000)	Other Dependent ($500)	EITC
ITIN parent + SSN child	Yes	Yes	No
ITIN parent + ITIN child	No	Yes	No
SSN parent + SSN child	Yes	Yes	Yes
SSN parent + ITIN child	No	Yes	Only for SSN children

What makes a child a qualifying child?

All of the following must be true for the $2,000 credit:

The child was under 17 at the end of the tax year
The child has a valid SSN issued before the due date of your return, including extensions
The child is your son, daughter, stepchild, foster child, sibling, or a descendant of any of them
The child lived with you for more than half of the tax year
The child did not provide more than half of their own support
The child is a US citizen, US national, or US resident alien

How do you claim it on your return?

Attach Schedule 8812 to your Form 1040 or 1040-NR. Enter each qualifying child with their SSN, and your own ITIN in the taxpayer identification field at the top of the return. Schedule 8812 also calculates the refundable Additional Child Tax Credit, which is what can produce a refund when you owe no tax. See our guide to filing a tax return with an ITIN for the surrounding steps.

What if your ITIN has expired?

A return filed with an expired ITIN can be processed with credits disallowed, which means losing the Child Tax Credit for that year. If your ITIN has lapsed, attach a Form W-7 renewal to the return rather than filing and hoping. Our ITIN reactivation guide covers the process, and the IRS charges no fee for it.

Learn more: What is an ITIN? · Certifying Acceptance Agent · Why ITIN holders cannot claim EITC

A note on accuracy

Credit amounts and thresholds are set by statute and change. The figures above reflect the rules as verified in August 2026. Confirm current amounts in the IRS Instructions for Schedule 8812 before filing. This is general information, not tax advice for your specific situation.

ITIN and Child Tax Credit: Frequently Asked Questions

Can ITIN holders claim the Child Tax Credit?

Yes, provided each qualifying child has a valid Social Security Number issued before the return's due date. The parent filing the return may use an ITIN. It is the child's identification number, not the parent's, that determines Child Tax Credit eligibility.

What if my child has an ITIN instead of an SSN?

A child with an ITIN does not qualify for the $2,000 Child Tax Credit, but may qualify for the $500 Credit for Other Dependents. That credit is non-refundable, meaning it can reduce your tax to zero but will not generate a refund on its own.

How do I claim the Child Tax Credit with an ITIN?

Attach Schedule 8812 (Credits for Qualifying Children and Other Dependents) to your Form 1040 or 1040-NR. List each child with their SSN. Your own ITIN goes in the taxpayer identification field at the top of the return.

Can I get a refund from the Child Tax Credit with an ITIN?

Yes. The refundable portion, the Additional Child Tax Credit, is available to ITIN filers whose children have SSNs. It is calculated on Schedule 8812 and can produce a refund even when you owe no tax, subject to the earned income threshold.

Can I claim the Child Tax Credit for a child living abroad?

Generally no. A qualifying child must have lived with you in the United States for more than half the tax year, and must be a US citizen, US national or US resident alien. A child living abroad usually fails both tests.

Need an ITIN to File Your Return?

IRS-authorized Certifying Acceptance Agent. No passport mailing. Money-back guarantee on Express.

Standard $197 | Express $297

Start Your ITIN Application