Child Tax Credit for client with ITIN

[giogis245]

Client's children have ITIN numbers and with the new laws they can no longer get the child tax credit, they want to know that if they apply for a social security number this year, will they be able to use it for the 2018 tax year and claim the full child tax credit?

[EricF]

From the Form 1040 instructions, page 24, the SSN can be obtained by the due date of the return, including extensions.

If the children are eligible for SSNs, they should apply right away, and the client should file an extension if they don't receive the SSNs by the due date of the return.

[mircpa]

Find out if they are in the country on some visa. If that is the case I don't think they are eligible to get SS number ELSE if they are us citizen or green card holder they are eligible for SS number.

[Pacun]

19 hours ago, mircpa said:

Find out if they are in the country on some visa. If that is the case I don't think they are eligible to get SS number ELSE if they are us citizen or green card holder they are eligible for SS number.

Without entering into immigration practice, having a visa doesn't preclude you from applying to other benefits that carry a Social security at the end. Most clients know their situation and if they feel that the social security number is coming, it might be wise to ask them to wait. Also if the SS card comes and the W-2 has another number, you have to paper file, which is interesting that ITIN holders can efile regardless what SS number is entered on the W-2.