The Key Rule: It Depends on Your Child's ID
Many ITIN holders assume they can't claim any child tax credits. That's not true — but the credit amount depends entirely on your child's identification number, not yours.
The rule in one sentence
If your child has an SSN → claim the full Child Tax Credit ($2,000). If your child has only an ITIN → claim the Credit for Other Dependents ($500). Either way, file your taxes with your ITIN.
Your own ITIN does not block you from claiming credits for your children. What matters is the ID number on your child's line of your tax return (Schedule 8812).
Which Credits Are Available
Per qualifying child under 17. Up to $1,700 is refundable (Additional CTC) — meaning you can receive it even if you owe no tax.
✓ Child must have SSN valid for employment
Non-refundable credit for each dependent who doesn't qualify for the CTC — including children with ITIN and qualifying relatives.
✓ Available when child has ITIN
Credit for childcare expenses (daycare, after-school programs) paid while you work. ITIN filers can claim this regardless of the child's ID.
✓ ITIN filers can claim
| Credit | Your ID | Child's ID Needed | Amount | Refundable? |
|---|---|---|---|---|
| Child Tax Credit (CTC) | ITIN or SSN | SSN valid for employment | Up to $2,000/child | Up to $1,700 (via ACTC) |
| Credit for Other Dependents | ITIN or SSN | ITIN accepted | $500/dependent | No (non-refundable) |
| Child & Dependent Care Credit | ITIN or SSN | SSN or ITIN | 20%–35% of expenses | No (non-refundable) |
| Earned Income Credit (EITC) | SSN required | — | Up to $7,830 | Yes |
⚠️ ITIN holders cannot claim the Earned Income Credit
The EITC is one of the largest credits available to low-income families — up to $7,830 for the 2025 tax year. However, it requires the taxpayer (and spouse, if filing jointly) to have a valid Social Security Number. ITIN filers are not eligible. This is a firm IRS rule with no exception.
If Your Child Has an SSN
U.S.-born children automatically receive a Social Security Number at birth (if parents request one). If your child was born in the United States, they almost certainly have an SSN — even if you don't.
With a child who has an SSN, you can claim:
- Child Tax Credit: $2,000 per qualifying child under age 17
- Additional Child Tax Credit (refundable portion): up to $1,700 back as a refund even if you owe no tax
To claim, enter your child's SSN on line 2 of Schedule 8812 (Credits for Qualifying Children and Other Dependents). Your ITIN goes on the Form 1040 signature line as the filer.
U.S.-born child, no SSN on file?
If your U.S.-born child doesn't have an SSN yet, apply for one at your local Social Security Administration office. You'll need the child's birth certificate and proof of identity. There is no immigration requirement for the parent to obtain an SSN for a U.S.-born child.
If Your Child Has Only an ITIN
Children who were not born in the United States, or U.S.-born children whose parents never applied for an SSN, may have an ITIN instead. These children do not qualify for the $2,000 Child Tax Credit — but you can still claim the Credit for Other Dependents ($500 per child).
The ODC is non-refundable, meaning it can reduce your federal income tax bill to zero but will not generate a refund on its own. It is still worth claiming — $500 per qualifying dependent comes directly off your tax liability.
To claim, enter your child's ITIN in the dependent section of Form 1040. On Schedule 8812, qualifying ITIN dependents generate the $500 ODC automatically.
Child and Dependent Care Credit
If you paid for daycare, after-school care, or a babysitter so you could work or look for work, you may qualify for the Child and Dependent Care Credit. ITIN filers can claim this credit regardless of the child's ID.
- Credit covers 20%–35% of qualifying expenses, depending on your income
- Maximum qualifying expenses: $3,000 for one child, $6,000 for two or more
- You'll need the provider's name, address, and tax ID (SSN or EIN)
- Claim on Form 2441 (Child and Dependent Care Expenses)
How to Claim — What to Do on Your Return
| Step | What to Do |
|---|---|
| 1. List your children as dependents | Enter each child's name, date of birth, and ID number (SSN or ITIN) in the Dependents section of Form 1040 |
| 2. Complete Schedule 8812 | This calculates the CTC or ODC based on each child's ID. The form handles it automatically — SSN children generate CTC, ITIN children generate ODC |
| 3. Use tax software or a preparer | Most tax software (IRS Free File, VITA sites) handles ITIN filers correctly and will populate the right credit based on each dependent's ID |
| 4. Keep your ITIN active | If your ITIN has expired, renew before filing — an expired ITIN can delay processing and credits. Renew your ITIN → |
ITIN holders can use IRS Free File (free software for households earning under $89,000) or any Volunteer Income Tax Assistance (VITA) site — VITA preparers are trained to work with ITIN filers. Full guide to filing taxes with an ITIN →