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You Make the Call - Sept. 4, 2025

Published:
By: NATP Staff
Learn if dependents with ITINs qualify for the Child Tax Credit under the One Big Beautiful Bill Act. Find out when ITIN dependents can claim the $500 ODC instead.

Question: Carlos and Maria live in the U.S. and file taxes using individual taxpayer identification numbers (ITINs). They have a 10-year-old daughter, Isabella, who is ineligible for a Social Security number (SSN). Instead, she has an ITIN. With the One Big Beautiful Bill Act (H.R.1) making the child tax credit (CTC) permanent at $2,200 per child, Carlos and Maria want to know: Can they claim the CTC for Isabella if she only has an ITIN?

Answer: No, they cannot. No child tax credit may be claimed unless the taxpayer's return includes the SSN of the qualifying child and the taxpayer (or the SSN of at least one spouse in the case of a joint return).

The act requires that the child have a valid SSN for employment issued before the tax return's due date (including extensions). Since Isabella only has an ITIN, she does not qualify for CTC. Carlos and Maria may still claim a $500 credit for other dependents (ODC) if they meet the dependency rules.

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"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.