ILLMAS Posted February 12, 2009 Report Share Posted February 12, 2009 Child Tax Credit Question: Can I claim the child tax credit for a child who has an ITIN, rather than a social security number? Answer: Yes, you can claim the child tax credit for a child with an ITIN (individual tax identification number) if you otherwise qualify. child must live with the worker for more than half the year in the U.S. and must be either a citizen or a resident alien. "Qualifying children" include: sons, daughters, stepchildren, grandchildren, and adopted children So if the child has a ITIN number but is not a US Citizen or a resident alien, they don't qualify? Quote Link to comment Share on other sites More sharing options...
ILLMAS Posted February 12, 2009 Author Report Share Posted February 12, 2009 I checked the rules and it seems they do qualify because they do meet the five tests [iRC 152©]: 1. Relationship 2. Age 3. Residency 4. Support 5. Tie-breaker test for qualifying child of more than one person Quote Link to comment Share on other sites More sharing options...
jainen Posted February 12, 2009 Report Share Posted February 12, 2009 >>they do qualify because they do meet the five tests [iRC 152c]<< Child Tax Credit is in Section 24, not Section 152. The child must be a dependent or meet one of the exceptions. Although there are only the five tests for QC, Section 152 also specifies that any dependent must be a citizen or resident of U.S., Canada, or Mexico. As I read the original post, the child in question does not qualify as a dependent because of this citizenship/residency rule. To claim the Child Tax Credit requires Form 8901, and you will see from its instructions the child is not eligible. http://www.irs.gov/pub/irs-pdf/f8901.pdf Quote Link to comment Share on other sites More sharing options...
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