What is the difference between the Child Tax Credit and Other Dependent Credit?

The Child Tax Credit (CTC) is $2,000 per qualifying child with an SSN, and up to $1,700 is refundable as the Additional Child Tax Credit (ACTC) for the 2025 tax year. The Other Dependent Credit (ODC) is $500 per qualifying dependent with an ITIN and is completely non-refundable, meaning it only reduces your tax bill to $0 but never generates a refund. The CTC is 4 times more valuable than the ODC.

How much is the refundable portion of the Child Tax Credit for ITIN holders?

Up to $1,700 per qualifying child for the 2025 tax year (filed in 2026). This refundable portion is called the Additional Child Tax Credit (ACTC). To receive it, you must have earned income of at least $2,500. The refundable amount is calculated as 15% of earned income above $2,500, up to the $1,700 maximum. An ITIN-holding parent with $15,000 in earned income and 2 SSN children could receive up to $3,400 in refundable credits.

Can an ITIN holder claim the Child Tax Credit when filing jointly?

Yes. If one spouse has an SSN and the other has an ITIN, they can file Married Filing Jointly and claim the full $2,000 CTC per qualifying child with an SSN. Filing MFJ also provides a larger standard deduction ($30,000 vs $15,000) and lower tax brackets. The ITIN spouse must have a valid, unexpired ITIN. See our ITIN for married filing jointly guide for detailed savings calculations.

What are the income limits for the Child Tax Credit with an ITIN?

The CTC begins to phase out at $200,000 of modified adjusted gross income for single filers and $400,000 for married filing jointly. The credit is reduced by $50 for each $1,000 of income above the threshold. At $240,000 (single) or $440,000 (MFJ), the CTC is fully phased out. The ODC ($500) phases out at the same thresholds. Most ITIN holders fall well below these limits and receive the full credit.

Does my child need an SSN to get the $2,000 Child Tax Credit?

Yes. The Tax Cuts and Jobs Act of 2017 (Section 24(h)(7)) requires the child to have a valid SSN issued before the tax return due date (including extensions). An ITIN or ATIN (Adoption Taxpayer Identification Number) does not qualify for the CTC. If your child has an ITIN, you can claim only the $500 ODC. If your child is eligible for an SSN, apply for one before filing to claim the full $2,000 credit.

Can ITIN holders claim the Earned Income Tax Credit?

No. The Earned Income Tax Credit (EITC) requires an SSN for the taxpayer, spouse (if filing jointly), and all qualifying children. ITIN holders are explicitly excluded under IRC Section 32(m). The EITC is worth up to $7,830 for the 2025 tax year. This is the largest credit unavailable to ITIN holders. Some states (California, Colorado, Maryland) offer state-level EITC to ITIN holders.

How do I claim the Child Tax Credit on my tax return with an ITIN?

Complete Schedule 8812 (Credits for Qualifying Children and Other Dependents) and attach it to your Form 1040 or 1040-NR. Enter your ITIN in the taxpayer identification field and your child's SSN in the dependent information section. The software or form calculates your CTC ($2,000) and ACTC (refundable portion up to $1,700) based on your income. If your child has an ITIN, the form automatically limits you to the $500 ODC.

What if my child was born in the US and has an SSN but I have an ITIN?

You can claim the full $2,000 Child Tax Credit. Children born in the United States automatically receive US citizenship and are eligible for an SSN. The parent's identification type (ITIN vs SSN) does not affect the child's CTC eligibility. This is one of the most common and valuable tax situations for ITIN-holding parents: each US-born child with an SSN generates a $2,000 credit, with up to $1,700 refundable.

Can I get the Child Tax Credit if I just received my ITIN?

Yes. As long as your ITIN is valid and your qualifying child has an SSN, you can claim the CTC on your current tax return. You can also amend returns for up to 3 prior years to claim credits you missed. For example, if you received your ITIN in 2026, you can file or amend returns for 2025, 2024, and 2023 to claim CTC for each year. Use Form 1040-X to amend prior returns.

ITIN Child Tax Credit 2026: CTC ($2,000) vs ODC ($500) Explained

Updated April 2026

Direct answer: ITIN-holding parents can claim the $2,000 Child Tax Credit if their child has an SSN. Children with ITINs only qualify for the $500 Other Dependent Credit. Up to $1,700 of the CTC is refundable. Below: eligibility rules, income limits, how to claim on your return, and strategies to maximize your credits.

What Is the Child Tax Credit for ITIN Holders in 2026?

The Child Tax Credit is $2,000 per qualifying child under age 17 for the 2025 tax year (filed in 2026). The critical requirement: the child must have a valid Social Security Number. The parent can have an ITIN. Up to $1,700 of the credit is refundable as the Additional Child Tax Credit (ACTC), meaning you can receive it even if you owe no tax. This makes the CTC the most valuable credit available to ITIN-holding parents.

What Is the Difference Between CTC and ODC for ITIN Families?

The difference comes down to 1 factor: whether the child has an SSN or an ITIN.

Feature	Child Tax Credit (CTC)	Other Dependent Credit (ODC)
Amount per child	$2,000	$500
Child ID requirement	SSN required	ITIN accepted
Refundable?	Yes, up to $1,700	No
Parent ID requirement	ITIN or SSN	ITIN or SSN
Age limit (child)	Under 17	Any age
Income phase-out (single)	$200,000	$200,000
Income phase-out (MFJ)	$400,000	$400,000

How Much Can ITIN-Holding Parents Save with the Child Tax Credit?

A family with 2 SSN children saves $4,000 per year with the CTC versus only $1,000 with the ODC if those children had ITINs. The refundable portion means you can receive up to $3,400 in cash back (2 x $1,700) even if your total tax liability is $0. Over the lifetime of the credit (17 years per child), the CTC is worth up to $34,000 per child versus $8,500 for the ODC. If your child was born in the US and qualifies for an SSN, obtaining one is the single most valuable financial step you can take.

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Who Qualifies as a Qualifying Child for the CTC?

6 requirements must be met for each child claimed under the CTC.

Age: Under 17 at the end of the tax year (December 31, 2025 for 2025 returns).
Relationship: Son, daughter, stepchild, foster child, sibling, or descendant of any of these.
SSN: The child must have a valid SSN issued before the return due date (including extensions).
Residency: Lived with you for more than half the year (183+ days).
Support: Did not provide more than half of their own support.
Joint return: The child did not file a joint return for the year (except to claim a refund).

How Do You Calculate the Refundable Additional Child Tax Credit?

The ACTC calculation uses your earned income. Take your earned income, subtract $2,500, and multiply by 15%. The result is your refundable credit, up to $1,700 per qualifying child. For example: $30,000 earned income minus $2,500 equals $27,500. Multiply by 15% equals $4,125. With 2 qualifying children, your maximum ACTC is $3,400 (2 x $1,700). Since $4,125 exceeds $3,400, you receive the full $3,400.

Can ITIN Holders Claim Child Tax Credit for Prior Years?

Yes. If you recently received your ITIN, you can file or amend returns for up to 3 prior years. For example, in 2026 you can claim CTC for 2025, 2024, and 2023. A family with 2 SSN children could recover up to $12,000 in credits across 3 years ($2,000 x 2 children x 3 years). Use Form 1040-X to amend previously filed returns or file original returns for years you missed. See our tax refund guide for refund timelines.

What About State Child Tax Credits for ITIN Holders?

Several states offer additional child-related credits to ITIN holders. California's CalEITC provides up to $3,529 for ITIN-holding families. Colorado, Maryland, and New Mexico also offer state EITC to ITIN holders. New York's Empire State Child Credit provides up to $330 per qualifying child. These state credits stack on top of federal credits, potentially adding $1,000 to $4,000 in additional benefits.

How Does Filing Status Affect Child Tax Credit for ITIN Families?

Filing as Married Filing Jointly maximizes your CTC benefit. MFJ provides a higher income phase-out threshold ($400,000 vs $200,000), a larger standard deduction ($30,000 vs $15,000), and lower marginal tax rates. If one spouse has an SSN and the other has an ITIN, filing MFJ can save $3,000 to $12,000 per year compared to Married Filing Separately. Learn more in our ITIN married filing jointly guide.

Government Sources

This guide references IRC Section 24 (Child Tax Credit), the Tax Cuts and Jobs Act of 2017 Section 24(h)(7) (SSN requirement), IRS Schedule 8812 instructions, IRS Publication 972, and IRS Revenue Procedure 2024-40 (2025 tax year inflation adjustments). State credit amounts from respective state tax authority publications. Information current as of April 2026.

ITIN Child Tax Credit 2026: Frequently Asked Questions

Yes, but with one critical requirement: the child must have a Social Security Number (SSN). An ITIN-holding parent can claim the $2,000 Child Tax Credit for each qualifying child who has an SSN, is under 17, and meets residency requirements. If the child has an ITIN instead of an SSN, the parent can only claim the $500 Other Dependent Credit. This rule applies regardless of the parent's filing status.

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