No, you may not claim the child tax credit for a child with an ITIN. The child must have an SSN to be a qualifying child eligible for the child tax credit (CTC) or the additional child tax credit (ACTC).
- The Instructions for Form 1040 explain who qualifies for the child tax credit, the requirements for taxpayer identification numbers (TINs), and how to calculate the credit.
- To be a qualifying child for the child tax credit, the child must be a citizen, national or resident of the United States and must not have attained age 17 by the end of the tax year.
- Attach Schedule 8812, Additional Child Tax Credit to Form 1040, U.S. Individual Income Tax Return or to Form 1040NR, U.S. Nonresident Alien Income Tax Return.
Note: If you don’t have a TIN by the due date of your return (including extensions), you may not claim the CTC/ACTC on either your original or an amended return, even if you later get a TIN. Also, you may not claim the credit on either your original or an amended return for a child who doesn't have an SSN by the due date of your return (including extensions), even if that child later gets an SSN.