This recently released IRS document contains a grossly incorrect statement. It claims that child dependents may qualify for the child tax credit whether they have a valid SSN or ITIN number.
- mo4644
- Jul 8
- 1 min read
This recently released IRS document contains a grossly incorrect statement.
It claims that child dependents may qualify for the child tax credit whether they have a valid SSN or ITIN number.
Specifically, the line:
“...whether the children are qualifying children with a valid SSN or ITIN issued on or before the due date of the return...” is factually wrong under current law.
The Law Is Clear:
Under IRC §24(h)(7) (as amended by the Tax Cuts and Jobs Act, in effect through 2025):
A child must have a valid Social Security Number (SSN) issued by the due date of the return (including extensions) to qualify for the Child Tax Credit or Additional Child Tax Credit.
An ITIN does not meet this requirement.
This is affirmed directly on the IRS website and in all official publications related to eligibility. For example:
“To be a qualifying child for the CTC/ACTC, the child must have a valid SSN issued before the due date of the tax return.”
— IRS CTC FAQ
Although the Biden administration proposed allowing this in 2021, it never became law.
It's up for speculation if the author(s) made an honest mistake after becoming confused by prior proposed legislation, or if personal political bias led the author(s) to attempt to distort clear law.
In any case, the IRS needs to improve their review processes.
Keep in mind that this document cannot change the law, so taxpayers cannot use this error to their advantage.
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