Your child has a Social Security number. Your child may even be a U.S. citizen.
But if you file your 2025 tax return with an ITIN and no Social Security number, you may no longer be able to claim the Child Tax Credit.
That is one of the changes hitting immigrant families when they file their 2025 tax returns in 2026.
For 2025, the Child Tax Credit is worth up to $2,200 per qualifying child, with up to $1,700 per child potentially refundable through the Additional Child Tax Credit. But there is a new requirement that can shut an ITIN filer out completely: the taxpayer claiming the credit must have a valid Social Security number.
For a family with two qualifying children, that could mean as much as $4,400 in Child Tax Credit is no longer available.
And there is an important exception for married couples filing jointly.
The big change is not your child’s SSN. It’s yours.
Your child already needed a valid Social Security number to qualify for the Child Tax Credit.
What changed for tax year 2025 is the requirement for the adult claiming the credit.
The IRS now says that, beginning with the 2025 tax year, a taxpayer must have a valid SSN to claim the Child Tax Credit or Additional Child Tax Credit.
If you’re filing jointly, however, only one spouse needs a valid SSN. The other spouse can have an ITIN, as long as that ITIN was issued by the due date of the return, including extensions.
That creates two very different situations.
Single filer with an ITIN
If you are single, file using an ITIN, and do not have a valid SSN, you cannot claim the Child Tax Credit or Additional Child Tax Credit for 2025.
That remains true even if your child has a valid SSN and otherwise meets all the requirements.
Married couple filing jointly
If you and your spouse file jointly and one of you has a valid SSN, you can still qualify for the Child Tax Credit, assuming the other requirements are met.
The spouse without an SSN can use an ITIN.
That distinction could make a significant difference to mixed-status families.
“But my child is a U.S. citizen”
That alone is not enough.
The qualifying child still needs a valid SSN, but now the taxpayer or, for a joint return, at least one spouse also needs a valid SSN.
So imagine a U.S.-citizen child with a Social Security number living with a parent who files as head of household using an ITIN.
The child can meet the child’s requirements.
But the parent cannot claim the Child Tax Credit because the parent does not have the required SSN.
That is the part many families may not expect.
The child’s citizenship has not changed.
The child’s Social Security number has not changed.
The rule for the person claiming the credit has.
How much money is at stake?
For tax year 2025, the Child Tax Credit is worth up to $2,200 per qualifying child.
A portion can be refundable through the Additional Child Tax Credit, with a maximum of $1,700 per qualifying child for 2025. The refundable amount generally requires at least $2,500 of earned income and is calculated under the ACTC rules.
The credit also begins to phase out when modified adjusted gross income exceeds:
- $200,000 for most filers
- $400,000 for married couples filing jointly
So the SSN requirement is only one part of the eligibility test. You still need a qualifying child and must satisfy the other Child Tax Credit requirements.
What if one spouse has an SSN and the other has an ITIN?
This is where the new rule becomes especially important.
Suppose one spouse is a U.S. citizen or permanent resident with a valid SSN, while the other spouse is not eligible for an SSN and files using an ITIN.
If they file married filing jointly, the couple can still meet the SSN requirement for the Child Tax Credit because only one spouse needs the valid SSN. The spouse with the ITIN must have that ITIN issued by the applicable return due date, including extensions.
But don’t automatically assume that filing jointly is the right choice for your entire tax situation.
The filing status affects other parts of your return, and married couples should consider their overall tax position rather than choosing a filing status solely to preserve one credit.
What if I recently became eligible for an SSN?
This can be important if you currently file with an ITIN but have since become eligible for a Social Security number.
For the 2025 Child Tax Credit, the IRS says the SSN must be valid for employment and issued by the Social Security Administration before the due date of the return, including extensions.
So if your immigration or employment situation has changed and you are now eligible for an SSN, don’t wait until after filing to investigate it.
The timing matters.
What about the Earned Income Tax Credit?
The Earned Income Tax Credit is different.
The SSN requirement for the EITC is not a new 2025 change. Taxpayers generally need valid Social Security numbers for themselves, their spouse if filing jointly, and qualifying children used for the credit.
So don’t assume that losing the Child Tax Credit automatically means you lose every tax credit connected to your children.
Each credit has its own eligibility rules.
What about college tuition credits?
The American Opportunity Tax Credit also has SSN-related eligibility rules, so ITIN filers should not assume the Child Tax Credit is the only credit affected by changes to taxpayer identification requirements.
Check the specific rules for the tax year you’re filing rather than relying on an older tax return or software settings from previous years.
What should ITIN families do before filing?
Start with three questions:
1. Does the child have a valid SSN?
If not, the child generally cannot qualify for the Child Tax Credit or Additional Child Tax Credit.
2. Does the taxpayer claiming the credit have a valid SSN?
For a single filer or head-of-household filer, the answer needs to be yes.
3. If you’re married, does at least one spouse have a valid SSN?
If yes, a joint return can still satisfy the new SSN requirement, while the other spouse can use an ITIN.
If you recently became eligible for an SSN, check the timing before filing because the IRS requires the qualifying SSN to be issued by the return’s due date, including extensions.
The rule at a glance
| Question | 2025 rule |
|---|---|
| Maximum Child Tax Credit | $2,200 per qualifying child |
| Maximum refundable ACTC | $1,700 per qualifying child |
| Child needs an SSN? | Yes |
| Single ITIN filer with no SSN | Cannot claim CTC/ACTC |
| Head of household with ITIN and no SSN | Cannot claim CTC/ACTC |
| Married filing jointly | Only one spouse needs a valid SSN |
| Other spouse | Can generally have an ITIN |
| SSN deadline | Must be issued by the return due date, including extensions |
| Earned income generally needed for ACTC | $2,500 |
| CTC phaseout begins | $200,000, or $400,000 married filing jointly |
The bottom line
If you file your U.S. taxes with an ITIN, don’t look only at your child’s Social Security number when figuring out whether you qualify for the Child Tax Credit.
Your SSN status now matters too.
A single parent or head-of-household filer with an ITIN and no valid SSN cannot claim the 2025 Child Tax Credit, even if their child is a U.S. citizen with a valid Social Security number.
For married couples, the picture is different: one spouse having a valid SSN can be enough when you file jointly.
So before you file, check the numbers on both sides of the return.
The child may have the right SSN.
The parent may not.
And that difference could be worth thousands of dollars.
Sources
- IRS, Child Tax Credit: https://www.irs.gov/credits-deductions/individuals/child-tax-credit
- IRS, Instructions for Schedule 8812 (2025): https://www.irs.gov/instructions/i1040s8
- IRS, American Opportunity Tax Credit: https://www.irs.gov/credits-deductions/individuals/aotc
- IRS, Earned Income Tax Credit: https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit-eitc
