Filing with an ITIN: which credits you can claim, and which you cannot
An ITIN lets you file and pay like anyone else, but it changes which credits you qualify for. Here is the line, drawn exactly.
An ITIN β an Individual Taxpayer Identification Number β exists for people who have to file a US tax return but are not eligible for a Social Security number. It is issued by the IRS, it is nine digits like an SSN, and for most of the return it behaves identically. You report the same income, take the same standard deduction, and pay the same rates.
Where it differs is credits, and the difference is not a matter of degree. Some credits are closed to an ITIN filer outright, by statute. Others stay fully open. Knowing which is which is the difference between leaving money unclaimed and filing something that gets rejected.
The Child Tax Credit needs the child to have an SSN
This is the rule that surprises people most. The Child Tax Credit is worth up to $2,200 per qualifying child for the 2026 tax year, and to claim it for a child, that child must have a Social Security number valid for employment. An ITIN is not sufficient. It does not matter that the child is your dependent, lives with you, and meets every other test.
There is a second requirement people miss: at least one filer on the return β you, or your spouse if you file jointly β must also have a valid SSN. So a household where everyone holds an ITIN cannot claim the Child Tax Credit at all, regardless of the children's status.
But the Credit for Other Dependents usually still applies
This is the part that goes unclaimed. A dependent who does not qualify for the Child Tax Credit β including one who has an ITIN rather than an SSN β may still qualify for the Credit for Other Dependents, worth up to $500 per dependent. It is smaller, and it is not refundable, meaning it can reduce your tax to zero but will not pay you the difference. It is still $500 a dependent that many people never claim because they were told they did not qualify for "the child credit" and stopped there.
The Earned Income Tax Credit is closed
The EITC requires a Social Security number valid for employment for the filer, and for a spouse on a joint return. An ITIN filer cannot claim it. There is no partial version and no exception, and this one matters because the EITC is among the largest credits available to low-income working households β for some families it is worth several thousand dollars.
If your situation changes and you become eligible for an SSN, that changes your position for the years you hold it. It does not retroactively open earlier years.
What stays fully open
- The standard deduction The same amount as anyone else with your filing status. Nothing about an ITIN reduces it.
- Deducting your business expenses Self-employment income is reported and deducted identically. An ITIN does not narrow what counts as a business expense.
- Getting withheld tax back If more was withheld from your pay than you owed, the refund is yours. This is the single most common reason a person who was not required to file should file anyway.
One thing worth checking before you file
An ITIN expires if it has not been used on a federal return for three consecutive years. Filing with an expired ITIN does not fail loudly β the return is processed, but credits attached to it can be disallowed and the refund delayed while you renew. If you have not filed for a few years, confirm yours is still active before you send anything.
Every figure here is for the 2026 tax year. Credit amounts and the rules attached to them change, sometimes substantially, and an article written for an earlier year will tell you different numbers with equal confidence.