Quick Answer
No — ITIN holders cannot claim the federal Earned Income Tax Credit, because it requires a Social Security number valid for employment for the filer, the spouse, and every qualifying child. The exception is state-level: 11 jurisdictions, including California and Colorado, run their own EITC open to ITIN filers.
Can ITIN Holders Claim the Federal EITC?
No. ITIN holders cannot claim the federal Earned Income Tax Credit. The IRS requires a Social Security number valid for employment for the taxpayer, the spouse on a joint return, and every qualifying child. If anyone in a required slot has an ITIN instead of an SSN, the federal EITC is denied — there is no exception for ITIN filers.
The SSN requirement covers everyone on the return
It is not enough for one person to have an SSN. The taxpayer needs one, the spouse needs one (if filing jointly), and each qualifying child counted for the credit needs an SSN valid for employment. A single ITIN in any of those positions disqualifies the federal claim.
The IRS spells out the Social Security number rule in its guidance on who qualifies for the EITC. This is a federal rule and does not change from year to year.
Which States Offer an EITC to ITIN Filers?
As of 2026, 11 jurisdictions run their own earned income tax credit that is open to ITIN filers: California, Colorado, the District of Columbia, Illinois, Maine, Maryland, Minnesota, New Mexico, Oregon, Vermont, and Washington. California and Colorado were the first to extend their credits to ITIN filers, in 2020.
These state credits do not change the federal rule — they are separate, state-funded benefits. Most are calculated as a percentage of the federal credit, and these states let ITIN filers compute the credit as if they had qualified federally. Amounts vary by state and depend on your income and family size; we do not list per-state percentages because they change. Washington's version is a flat Working Families Tax Credit rather than a percentage, because Washington has no state income tax.
| Jurisdiction | State EITC open to ITIN filers? |
|---|---|
| Federal EITC | No |
| California | Yes |
| Colorado | Yes |
| District of Columbia | Yes |
| Illinois | Yes |
| Maine | Yes |
| Maryland | Yes |
| Minnesota | Yes |
| New Mexico | Yes |
| Oregon | Yes |
| Vermont | Yes |
| Washington | Yes |
The National Immigration Law Center maintains a current list of tax credits available to ITIN filers by state. Because legislatures add and adjust these credits often, confirm the rules with your state tax agency before you file.
Why Can't ITIN Filers Get the Federal EITC?
The federal EITC is built around a Social Security number valid for employment, which the IRS treats as evidence of work authorization. Congress wrote the credit to reward work performed under that authorization, so an ITIN — issued for tax reporting, not work eligibility — does not satisfy the rule. The requirement applies to the filer, spouse, and qualifying children alike.
An ITIN exists so that people without an SSN can still file and pay federal taxes. It is not a work permit and does not confer the work authorization the EITC statute looks for. That is why the credit is unavailable even to ITIN filers who work, pay payroll taxes, and file on time every year.
The rule is statutory, not a filing mistake
You did not lose the federal EITC by doing anything wrong. The SSN-valid-for-employment requirement is written into the tax code, so tax software and VITA preparers will simply leave the federal EITC off an ITIN return. The state credits below are where ITIN filers can still benefit.
What Tax Credits Can ITIN Holders Still Claim?
ITIN holders cannot claim the federal Child Tax Credit either — since the 2025 tax year both the filer and the child must have Social Security numbers — but they can still claim the $500 Credit for Other Dependents for each qualifying dependent. The EITC and the Child Tax Credit are different credits with different rules, so each must be checked separately.
- Credit for Other Dependents: $500 non-refundable credit per qualifying dependent, including children who have an ITIN. Available to ITIN filers.
- Child Tax Credit: not available to ITIN filers — as of the 2025 tax year, both the filer and the qualifying child must have SSNs valid for employment. See our guide to the Child Tax Credit with an ITIN.
- Child & Dependent Care Credit: ITIN filers who paid for daycare or childcare while working can claim a percentage of those expenses.
For the full breakdown of which credits survive the SSN rules and how the 2025 law change affected them, read Child Tax Credit with an ITIN. To see how credits flow into your refund, see Can you get a tax refund with an ITIN?
How Do I Claim a State EITC With an ITIN?
You claim a state EITC on your state tax return, not your federal one. File a return in one of the 11 jurisdictions that offer the credit, and complete the state's earned income credit section using your ITIN. Several states require you to compute the federal credit you would have qualified for, then apply the state's percentage to that figure.
| Step | What to Do |
|---|---|
| 1. Confirm your state offers it | Check the table above and your state tax agency — only the 11 listed jurisdictions extend the credit to ITIN filers |
| 2. File your state return with your ITIN | Enter your ITIN where the state form asks for a taxpayer ID; the credit is claimed on the state earned income credit schedule |
| 3. Compute the would-be federal credit if required | Most states base the amount on a percentage of the federal EITC you would have qualified for, so you may calculate that figure even though you cannot claim it federally |
| 4. Use a VITA preparer or state-aware software | VITA volunteers and most tax software handle ITIN state EITC claims correctly and apply the right percentage for your state |
ITIN holders can use Volunteer Income Tax Assistance (VITA) sites, where preparers are trained to work with ITIN filers and state credits. For the federal side of your return, see our guide to ITIN tax refunds.
Frequently Asked Questions
Did I lose the EITC because of my ITIN?
ITIN filers have never qualified for the federal EITC — it has always required a Social Security number valid for employment for the taxpayer, the spouse (if married filing jointly), and every qualifying child. If you used to claim it, you most likely had an SSN at the time. If you now file with an ITIN, you cannot claim the federal credit, but you may qualify for a state EITC in one of 11 jurisdictions.
Can my child claim the EITC if they have an SSN but I do not?
Your child cannot claim the EITC on your return, and your child's SSN does not let you claim it either — the federal EITC requires the taxpayer filing the return to have an SSN valid for employment. If your adult child files their own return with their own SSN and meets the income rules, they may claim the EITC on that separate return.
Will applying for a state EITC affect my immigration status?
Filing taxes and claiming tax credits do not affect your immigration status, and the EITC and state credits are not part of the public charge test. The IRS and state tax agencies do not share return data with immigration enforcement for these purposes. Filing accurately with an ITIN is widely treated as evidence of good moral character.
What is the difference between the EITC and the Child Tax Credit?
The EITC is a credit based on your earned income and family size, while the Child Tax Credit is tied to a qualifying child. ITIN filers are excluded from both at the federal level — as of the 2025 tax year the Child Tax Credit requires both the filer and the child to have SSNs. ITIN filers can still claim the $500 Credit for Other Dependents for each qualifying dependent.
How much is the state EITC for ITIN filers?
The amount varies by state. Most of the 11 jurisdictions calculate their EITC as a percentage of the federal credit you would have qualified for, so the dollar value depends on your income, family size, and your state's percentage. Washington runs a flat Working Families Tax Credit instead. Check your state tax agency for the current rate and use a VITA preparer to compute it.