New Social Security number requirements for education tax credits

Under the Working Families Tax Cuts Act, taxpayers claiming the American Opportunity Tax Credit or Lifetime Learning Credit for tax year 2026 must meet new Social Security number requirements. The taxpayer or their spouse (if filing jointly) and the student (if the student is a dependent) must have a valid SSN issued by the Social Security Administration before the due date of the tax return, including extensions. A valid SSN is one that is valid for employment in the United States.^*

Taxpayers cannot claim an education credit if their SSN was issued solely to apply for or receive a federally funded benefit and does not authorize them to work. Medicaid is one example of a federally funded benefit.

Taxpayers with an individual taxpayer identification number (ITIN) who previously claimed either education credit are no longer eligible unless they meet the new SSN requirement. Because this change may affect their tax liability, the IRS encourages these taxpayers to use the Tax Withholding Estimator and update Form W-4, Employee’s Withholding Certificate or make an estimated tax payment, if needed, to avoid owing additional tax.

For more information about how these provisions affect federal taxes, credits, and deductions, visit Working Families Tax Cuts on IRS.gov.

*If a taxpayer, spouse, or dependent has a Social Security card marked “Not valid for employment” and their immigration status has changed so they are now a U.S. citizen or lawful permanent resident, they should contact the Social Security Administration to request a card without that restriction.