Can My Child Qualify for the Child Tax Credit with an ITIN Instead of an SSN?

No, the Child Tax Credit ($2,000 per child for the 2025 tax year) requires the child to have a valid Social Security Number (SSN) issued before the due date of the return. A child with only an Individual Taxpayer Identification Number (ITIN) does not qualify for the CTC, the Additional Child Tax Credit (refundable portion), or the Credit for Other Dependents in most cases (IRS: Child Tax Credit).

Why this matters for expats:

• Children born abroad to U.S. citizen parents are eligible for SSNs. Apply through a U.S. Embassy or consulate before filing to preserve CTC eligibility.
• Children of NRA spouses who are not U.S. citizens may only qualify for an ITIN, limiting them to the $500 Credit for Other Dependents instead of the $2,000 CTC
• Adopted foreign children may receive an Adoption Taxpayer Identification Number (ATIN) while the SSN application is pending; the ATIN does qualify for CTC

How to get an SSN for a child born abroad:

• Apply at the U.S. Embassy or consulate when registering the birth abroad (Consular Report of Birth Abroad, Form FS-240)
• Processing time: 6 to 8 weeks for the SSN card to arrive after the CRBA is issued
• If already back in the U.S.: apply at your local Social Security office with the child’s birth certificate, U.S. passport or CRBA, and proof of citizenship

The EITC (Earned Income Tax Credit) has a separate SSN requirement: the taxpayer, spouse, and all qualifying children must have SSNs. ITIN holders cannot claim the EITC at all.

For more, see Why You Might Need an ITIN.