Why is kids with ITIN not eligible for the Child tax credit?

Forum|Forum|4 years ago
July 21, 2021
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Only kids with SSN eligible to get child tax credit. What is the reason for avoiding kids with ITIN?

Question

May I claim the child tax credit for a child who has an individual taxpayer identification number (ITIN) rather than a social security number (SSN)?

Answer

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 and Form 1040-SR 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 U.S. citizen, U.S. national or U.S. resident alien, and must not have attained age 17 by the end of the tax year.
Attach Schedule 8812 (Form 1040), Additional Child Tax Credit to Form 1040, U.S. Individual Income Tax Return, Form 1040-SR, U.S. Tax Return for Seniors or to Form 1040-NR, U.S. Nonresident Alien Income Tax Return.

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N

NateTheGrEAt

Employee

Hi arom,

Congress writes tax law. The IRS just implements it. The change you are referring to, not to permit children with ITINs to receive the Child Tax Credit was made as part of the Tax Cuts and Jobs Act (TCJA) that was passed in December 2017. Ultimately, "why" a law was written in a particular way is a political question that is out of scope for this message board. I would note that as Americans, when we disagree with a law, we have the right to petition our representatives in Congress about it.

I hope this answer was helpful.

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M

Mike9241

since Congress passes the tax laws, you would have to write to your Congresspeople. all the IRS can do is follow the tax laws enacted by Congress the regulations, certain courts decisions.