Parent with an ITIN, child with an SSN: which credits?

If you file with an ITIN, you don't get the Child Tax Credit or the EITC even when your children have Social Security numbers, but you can claim them as dependents, get up to $500 per child through the Credit for Other Dependents and, if you qualify, file as head of household.

By the Vordana Tax team · November 4, 2026

Many parents who file with an ITIN have children born in the United States with their own Social Security numbers (SSNs). Starting with tax year 2025, that is no longer enough for the $2,200 Child Tax Credit: the person claiming the credit must also have an SSN valid for work. This guide is for single parents with an ITIN and for married couples where both spouses have ITINs. If you are married and one of you has an SSN, a different rule applies, covered in our guide "Married with one ITIN and one SSN: how to file".

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Why don't I get the Child Tax Credit if my children are citizens?

Because starting with tax year 2025 the Social Security number rule applies on both sides. The IRS's 2025 Schedule 8812 instructions say you must have a valid SSN to claim the Child Tax Credit or its refundable part (the Additional Child Tax Credit), and that if you, and your spouse if filing jointly, do not have a valid SSN, you can't claim it on either your original or an amended 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 return (including extensions). An ITIN doesn't count, even if it is current and even if each of your children has their own SSN.

Single parent with an ITIN, children with SSNs: no Child Tax Credit.
Married filing jointly, both spouses with ITINs: no Child Tax Credit.
Married filing jointly, one spouse with a valid SSN and the other with an ITIN: the Child Tax Credit can apply. See "Married with one ITIN and one SSN: how to file".

The credit you can get: up to $500 per child

Your children are still your dependents. The IRS's Form 1040 instructions say that when a child doesn't qualify for the Child Tax Credit because you (or your spouse, if filing jointly) don't have a valid SSN, you go on to check whether the child qualifies for the Credit for Other Dependents, worth up to $500 per dependent. That credit does accept an ITIN for you.

The Credit for Other Dependents is nonrefundable: it reduces the tax you owe, but if you owe no tax, it doesn't turn into a refund.

You (and your spouse, if filing jointly) must have an SSN or ITIN issued by the due date of the return.
Each child must have an SSN, ITIN or ATIN issued by that date.
Each child must be a U.S. citizen, U.S. national or U.S. resident alien. A child born in the United States is a citizen.
The child must be your dependent, for example by having lived with you for more than half the year.

Can I get the EITC with an ITIN?

No. According to the IRS, for the Earned Income Tax Credit (EITC) you, your spouse if filing jointly, and the child you claim must have a Social Security number issued by the due date of the return. The IRS also says an ITIN doesn't qualify you for the EITC. Your children having SSNs doesn't change this: if you file with an ITIN, or both spouses have ITINs, the return doesn't get the EITC.

Can I file as head of household with an ITIN?

Yes, if you meet the requirements. An ITIN doesn't keep you from that filing status. What matters is your situation: being unmarried (or considered unmarried) on the last day of the year, paying more than half the cost of keeping up the home, and having a qualifying person, such as a child who lived with you for more than half the year.

One more condition affects many people with ITINs: according to IRS Publication 519, you can't file as head of household if you were a nonresident alien at any time during the year. Resident aliens use the same filing statuses as citizens. Whether you are a resident or a nonresident for tax purposes is decided by the tests in that publication, not by your immigration status.

The difference is real: the 2025 standard deduction is $23,625 for head of household, compared with $15,750 for single. We cover every requirement in "Head of household filing status requirements".

If both parents have ITINs

You can file jointly with your two ITINs. In 2025 the joint standard deduction is $31,500. The return doesn't get the Child Tax Credit or the EITC, but it can get the Credit for Other Dependents, worth up to $500 per child, if both ITINs and the children's numbers were issued in time.

If one of you gets an SSN valid for work before the return's due date, things change: on a joint return, only one spouse needs a valid SSN for the $2,200-per-child Child Tax Credit.

Numbers issued in time, and current

Your ITIN has to be current. If it wasn't used on any return filed with the IRS 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.
Each child's SSN has to be issued before the due date of the return. If your baby was born late in the year, apply for their Social Security number as soon as you can.
A child who can't get an SSN can get an ITIN with Form W-7 and count for the $500 credit. Vordana Tax does not prepare Form W-7, and a return that goes with a W-7 is mailed on paper together with the application. We explain the IRS process in "Form W-7: how to apply for an ITIN".

How to file with Vordana Tax

In your personal information, check "Files with an ITIN instead of an SSN". Then add each child in the dependents section with their Social Security number; if one has an ITIN, check "Has an ITIN instead of an SSN". With those answers, the software doesn't apply the Child Tax Credit or the EITC where the law doesn't allow them.

Before you file, compare the credits on your return with this guide. If you want someone to look at your situation, you can talk to a tax expert. The whole interview is available in English, Spanish or Arabic, and your return is e-filed with the IRS.

Questions

Can I claim my children if I have an ITIN?

Yes. Your children can be your dependents even though you have an ITIN. What changes is the credit: instead of the $2,200 Child Tax Credit, the credit you can get is the Credit for Other Dependents, up to $500 per child.

My children were born in the United States. Isn't their Social Security number enough?

Not anymore. Starting with tax year 2025, the IRS requires an SSN valid for work for the child and also for you (or for one spouse on a joint return).

Does the $500 credit give me a refund?

No. The Credit for Other Dependents only reduces the tax you owe. If you owe no tax, it doesn't create a refund. Tax that was over-withheld from your pay is still refunded.

Can I get the EITC with an ITIN if my children have Social Security numbers?

No. For the EITC, you, your spouse if filing jointly, and the child must have Social Security numbers. You can't get it with an ITIN.

I'm not married and my children's other parent has a Social Security number. Who claims them?

Only one of you can claim each child. If the child qualifies for both of you, you can decide who claims the child, within the IRS's rules. If you both claim the child, the IRS gives the child to the parent the child lived with longer and, if it was the same time, to the parent with the higher adjusted gross income. If the parent with a valid SSN claims the child, that return can get the Child Tax Credit.

Does filing with an ITIN affect my 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. Your situation may differ; the IRS's instructions are the final word.

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