Married with one ITIN and one SSN: how to file
How to file jointly when one spouse has an ITIN and the other a Social Security number, and what happens to the Child Tax Credit and the EITC in 2025.
Yes, you can file jointly when one spouse has an ITIN and the other has a Social Security number (SSN). For 2025, a joint return can get the $2,200-per-child Child Tax Credit as long as just one spouse has an SSN valid for work, the other spouse has an SSN or ITIN issued by the return's due date, and each child has their own valid SSN. The Earned Income Tax Credit (EITC) is different: on a joint return, both spouses need a valid SSN.
Free to start. Nothing is charged until you check out.
Can you file jointly if one spouse has an ITIN?
Yes. According to the IRS, a person who isn't eligible for a Social Security number can file a joint return with a spouse who is a U.S. citizen or resident alien. On the return, the ITIN goes where that spouse's Social Security number would go, and you both report all of your income for the year together.
The ITIN has to be current. If it wasn't used on any federal return for three years in a row, it expired on December 31 of the third year and has to be renewed with Form W-7 before you use it.
Do you get the 2025 Child Tax Credit if only one spouse has a Social Security number?
Yes, if you meet the credit's other rules. Beginning in tax year 2025, you must have a valid SSN to claim the Child Tax Credit (and its refundable part, the Additional Child Tax Credit). The IRS's 2025 Schedule 8812 instructions say that if you file a joint return, only one spouse is required to have a valid SSN, and the other spouse must have either an SSN or an ITIN issued on or before the due date of the return.
For this credit, a valid SSN is one that is valid for employment and issued by the Social Security Administration before the due date of the 2025 return (including extensions).
- Each child also needs their own valid SSN to count for the $2,200 credit.
- A child who has an ITIN instead of an SSN doesn't count for the Child Tax Credit, but can count for the Credit for Other Dependents, worth up to $500.
- If neither spouse has a valid SSN, the return can't get the Child Tax Credit, but it can still get the Credit for Other Dependents if both spouses have an SSN or ITIN issued in time.
- Example: he has a valid SSN, she has an ITIN, and their two children have SSNs. Their joint return can claim the Child Tax Credit for both children, subject to the credit's income rules.
What about the Earned Income Tax Credit (EITC)?
The EITC rule is stricter. According to the IRS, to qualify, you, your spouse if filing jointly, and the child you claim must have a Social Security number issued on or before the due date of the return (including extensions). So a joint return where one spouse has an ITIN can't get the EITC, even if the other spouse and the children have SSNs.
The IRS has special rules for spouses who are separated and not filing a joint return. They cover specific situations; if you think yours is one, check the IRS page on who qualifies for the EITC listed below.
Should you file jointly or separately?
You no longer need to file separately to get the Child Tax Credit: as long as one of you has a valid SSN, the joint return can get it. If you file separately, the return of the spouse with the ITIN can't get the Child Tax Credit.
The 2025 standard deduction is $31,500 on a joint return and $15,750 for each spouse filing separately. Filing separately also changes other rules and credits. We compare both options in "Married filing jointly vs. separately".
What if my spouse doesn't have an ITIN yet?
Your spouse applies for an ITIN with Form W-7, which generally goes in together with the joint return the number is needed for. For the Child Tax Credit and the Credit for Other Dependents, the other spouse's number has to be issued by the due date of the return, so it pays to apply in time.
Vordana Tax does not prepare Form W-7, and a return that goes with a W-7 can't be e-filed: it's mailed on paper with the application. Our guide "Form W-7: how to apply for an ITIN" explains the IRS process. Once your spouse has an ITIN, you can file online.
How to file jointly with Vordana Tax
In the interview, choose married filing jointly and, in your spouse's information, check "Spouse files with an ITIN instead of an SSN" (or check the box in your own information if the ITIN is yours). The software applies this guide's rules for you: the Child Tax Credit with one valid SSN in the couple, the Credit for Other Dependents for children with ITINs, and the EITC only when the law allows it.
The whole interview is available in English or Spanish, your federal return gets a free review before you file it, and it's e-filed with the IRS. For more on ITINs in general, see "Can I file taxes without a Social Security number?" and "Child Tax Credit 2025: how much it is and who qualifies".
Questions
My wife has an ITIN and I have a Social Security number. Can we get the Child Tax Credit?
Yes, if you file jointly, your SSN is valid for work, your wife's ITIN was issued in time, and each child has their own valid SSN. Starting in 2025, only one spouse needs a valid SSN.
Why don't we get the EITC if I have a Social Security number?
Because on a joint return the IRS requires both spouses to have a valid Social Security number for the EITC. If one of you has an ITIN, the joint return can't get it.
Do our children with ITINs count for any credit?
Yes. A child with an ITIN doesn't count for the Child Tax Credit, but can count for the Credit for Other Dependents, worth up to $500 per dependent.
Does filing jointly affect my spouse's immigration status?
According to the IRS, an ITIN is for tax purposes only and doesn't provide or change anyone's immigration status. For immigration questions, talk to an immigration attorney.
Sources
This guide is general information about 2025 federal returns. Your situation may differ; the IRS's instructions are the final word.
Free to start. Nothing is charged until you check out.
Start my return →