You Make the Call - Sept. 4, 2025

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.