Quick Answer — 2025 Law Change
The One Big Beautiful Bill (signed July 4, 2025) changed the rules: ITIN filers can no longer claim the Child Tax Credit — both the filer and the child must now have valid SSNs. What ITIN filers can still claim:
- Credit for Other Dependents: $500 non-refundable credit per qualifying dependent child with an ITIN.
- Child and Dependent Care Credit: up to 35% of qualifying childcare expenses (daycare, afterschool programs).
- State earned income credits: the federal EITC requires an SSN, but some states — including California (CalEITC) — let ITIN filers claim the state version.
For full credit rules, see IRS Schedule 8812 instructions.
What Changed for ITIN Filers in 2025?
Before 2025, an ITIN filer whose child had an SSN could claim the full Child Tax Credit. That changed when the One Big Beautiful Bill was signed on July 4, 2025. Starting with 2025 tax returns (filed in 2026), both the taxpayer and the qualifying child must have valid Social Security Numbers to claim the CTC or Additional Child Tax Credit.
Important: this affects 2025 returns filed in 2026
If you filed 2024 taxes earlier this year claiming the CTC with an ITIN, those returns followed the old rules and are not affected. The new SSN-for-both requirement applies to 2025 tax returns (the ones you file in 2026).
What ITIN filers can still claim
Credit for Other Dependents: $500 per qualifying child (regardless of the child's ID). Child & Dependent Care Credit: available to ITIN filers who paid for daycare or childcare. The Earned Income Credit remains unavailable to ITIN filers — that rule did not change.
Which Tax Credits Can ITIN Holders Still Claim?
Per qualifying child under 17. Up to $1,700 is refundable. As of 2025, both the filer AND the child must have valid SSNs — ITIN filers are excluded.
✗ Not available to ITIN filers (2025+)
Non-refundable credit for each qualifying dependent — available to ITIN filers regardless of whether the child has an SSN or ITIN.
✓ Available to ITIN filers
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) | SSN required — ITIN filers excluded (2025+) | SSN valid for employment | Up to $2,200/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.
What If My Child Has an SSN but I Have an ITIN?
Under the old rules (through the 2024 tax year), having a U.S.-born child with an SSN meant you could claim the full Child Tax Credit even as an ITIN filer. That is no longer the case.
As of 2025: the filer must also have an SSN
The One Big Beautiful Bill added a new requirement: the taxpayer filing the return must have a valid Social Security Number. A child's SSN alone is no longer enough. ITIN filers cannot claim the $2,200 CTC for 2025 returns, regardless of the child's ID.
If your child has a U.S. SSN but you file with an ITIN, here is what you can still claim:
- Credit for Other Dependents: $500 per qualifying child (same credit available for ITIN-only children)
- Child & Dependent Care Credit: if you paid for daycare or childcare while you worked, ITIN filers can still claim this
Married filing jointly — one spouse has SSN?
If you are married and your spouse has a valid SSN, filing jointly with at least one SSN spouse may allow you to claim the CTC, provided your child also has an SSN. Consult a VITA tax preparer to confirm your specific situation before filing.
What If My 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 $2,200 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.
Can ITIN Holders Claim the 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 Do I Claim These Credits on My Tax 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 credits based on each child's ID. As an ITIN filer, all qualifying dependents generate the $500 Credit for Other Dependents — regardless of whether the child has an SSN or ITIN |
| 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 →
Frequently Asked Questions
Can I claim the Child Tax Credit with an ITIN?
No — not for 2025 tax returns and later. The One Big Beautiful Bill (signed July 4, 2025) changed the rules: both the filer and the child must now have valid Social Security Numbers to claim the Child Tax Credit. ITIN filers are excluded even if their children have SSNs. What you can claim instead: the Credit for Other Dependents ($500 per qualifying child) and the Child & Dependent Care Credit for childcare expenses.
Does my child need an SSN to qualify for the Child Tax Credit?
Yes — and so does the filer. For 2025 tax returns, the One Big Beautiful Bill requires both the qualifying child and the taxpayer to have valid Social Security Numbers to claim the CTC. Previously, an ITIN filer with an SSN-holding child could claim the credit; that is no longer the case. If your child has an SSN but you file with an ITIN, you cannot claim the CTC — but you can claim the $500 Credit for Other Dependents.
Can ITIN holders claim the Earned Income Credit (EITC)?
No. The EITC requires the taxpayer and spouse (if married filing jointly) to have a valid Social Security Number. ITIN holders cannot claim the EITC. This is a firm IRS rule with no exception.
What is the Credit for Other Dependents?
The Credit for Other Dependents (ODC) is a $500 non-refundable credit for each dependent who doesn't qualify for the Child Tax Credit — including children with an ITIN instead of an SSN, and qualifying relatives. It reduces your tax bill but won't generate a refund on its own. Still worth claiming — $500 per dependent comes directly off what you owe.