New Social Security Number Requirement to Claim Child Tax Credit

In order to claim a child tax credit (CTC) or an additional child tax credit (ACTC), the qualifying child must have a social security number (SSN) that is valid for employment and is issued before the due date of the income tax return (including extensions).  You may not claim a CTC or ACTC for a child with an individual taxpayer identification number (ITIN).  To be a qualifying child for the CTC or ACTC, the child must be a citizen, national or permanent resident of the United States and must not have attained age 17 by the end of the tax year.  If the child has an ITIN, you may be able to claim the new credit for other dependents.  The instructions for Form 1040 U.S. Individual Income Tax Return explains who qualifies for the CTC and can be found at Internal Revenue Service’s website at or on page 21 of the IRS 1040 Instructions packet here

*Please read our January blog on How Income Tax Fraud Can Lead to Denial of an Immigration-Related Application