Child Tax Credit

[cantup]

Hi

Is it possible to claim child tax credit when child doesn't have social security number instead he has an ITN.

child is living with parents both with ITN numbers.

I already check the rules for Qualifying Child for purposes of the child tax credit and I have a doubt about the fifth rule:

5. Was a U.S. citizen, a U.S. national, or a "resident of the United States".

resident of the United States..... means living in USA legally with social security number or just living in USA.

Thank you

[RoyDaleOne]

Tax Credits

Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U.S. citizens. The following items are some of the credits you may be able to claim: child and dependent care credit, credit for the elderly and disabled, child tax credit, education credits, foreign tax credit, earned income credit, and adoption credit.

Substantial Presence Test

You will be considered a U.S. resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States on at least:

31 days during the current year, and

183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:

All the days you were present in the current year, and

1/3 of the days you were present in the first year before the current year, and

1/6 of the days you were present in the second year before the current year.

Children residency normally follows the parents residency.

[fjocpa]

Tax Credits

Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U.S. citizens. The following items are some of the credits you may be able to claim: child and dependent care credit, credit for the elderly and disabled, child tax credit, education credits, foreign tax credit, earned income credit, and adoption credit.

Substantial Presence Test

You will be considered a U.S. resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States on at least:

31 days during the current year, and

183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:

All the days you were present in the current year, and

1/3 of the days you were present in the first year before the current year, and

1/6 of the days you were present in the second year before the current year.

Children residency normally follows the parents residency.

Re-check the "EIC" requirements... think it requires a "valid SS"

[RoyDaleOne]

A qualifying child is not taken account in determining a taxpayer's earned income credit, unless the taxpayer includes the name, age, and taxpayer identification number of the qualifying child on the taxpayer's tax return for the taxable year. Code Section 32©(3)(D)(i).

The taxpayer identification number for this purpose must be a social security number issued without employment restrictions. It cannot be an individual taxpayer identification number, which is a tax processing number issued by the IRS to nonresident and resident aliens, their spouses, and their dependents who cannot obtain a social security number, or an adoption taxpayer identification number, which is a temporary identification number issued by the IRS for a child in the domestic adoption process who cannot obtain a social security number. Code Section 32(m). See Section 4.8 for discussion of individual and adoption taxpayer identification numbers. It also cannot be a social security number issued by the Social Security Administration with the phrase "Not Valid for Employment" printed on the social security card.