Skip to nav Skip to content
View cart {{ headerItems.cartCount }}
Log In
{{ headerItems.greeting }} {{ headerItems.firstName }} Log In
National Association of Tax Professionals
Global navigation menu
National Association of Tax Professionals
Join NATP Dashboard
{{ itemUpdatedMessage }}

You Make the Call - Feb. 26, 2026

Published:
By: NATP Staff
Married couple with ITINs denied child tax credit despite qualifying child with Social Security number, Schedule 8812 eligibility rules explained

Question: Taylor Lee and Jordan Lee are married and file a joint 2025 Form 1040, U.S. Individual Income Tax Return. Both spouses have individual taxpayer identification numbers (ITINs) and neither spouse has a Social Security number (SSN). Their 6-year-old child, Avery, is a U.S. citizen with a SSN issued in 2023. Taylor and Jordan have $68,000 of wages reported on Forms W-2, Wage and Tax Statement, and they claim Avery as a dependent. Can Taylor and Jordan claim the $2,200 child tax credit (CTC) for Avery on Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents, for 2025?

Answer: No. Under §24(e) and §24(h)(7), no credit is allowed unless the taxpayer includes on the return the taxpayer’s SSN, or on a joint return, the SSN of at least one spouse and the qualifying child’s SSN. Because neither spouse has an SSN, Taylor and Jordan can’t claim the child tax credit for 2025 even though Avery has an SSN.

Taylor and Jordan should still complete Schedule 8812 to compute the other dependent credit. If they claim the CTC without the required SSN, the IRS may deny the credit as a mathematical or clerical error under §6213(g)(2)(I) without issuing a notice of deficiency.

About the author(s)

"NATP team committed to supporting tax professionals with expert insights, industry updates, and resources, shown with green triangle design element representing the organization's brand.

NATP Staff

The NATP team is dedicated to supporting tax professionals with expert insights, industry updates and resources that help them serve their clients with confidence.

Information included in this article is accurate as of the publication date. This post does not reflect tax law changes or IRS guidance that may have occurred after the publishing date.