Tax Credits

Child Tax Credit

Beginning with Tax Year 2018, you may able to claim the Child Tax Credit

• if you have a qualifying child under the age of 17 and
• meet other qualifications.
• The maximum amount per qualifying child is $2,000.
• Up to $1,400 of the credit can be refundable for each qualifying child as the Additional Child Tax Credit.
• A refundable tax credit may give you a refund even if you don’t owe any tax.

Social security number required for child tax credit

Beginning with Tax Year 2018, your child must have a Social Security Number issued by the Social Security
Administration before the due date of your tax return (including extensions) to be claimed as a qualifying child for
the Child Tax Credit or Additional Child Tax Credit.

Children with an ITIN can’t be claimed for either credit.
If your child’s immigration status has changed so that your child is now a U.S. citizen or permanent resident but the child’s social security card still has the words “Not valid for employment” on it, ask the SSA for a new social security card without those words.

If your child doesn’t have a valid SSN, your child may still qualify you for the Credit for Other Dependents.

This is a non-refundable credit of up to $500 per qualifying person.

If your dependent child lived with you in the United States and has an ITIN, but not an SSN, issued by the due date of your 2018 return (including extensions), you may be able to claim the new Credit for Other Dependents for that child.

Spouses and dependents residing outside the United States who use Individual Taxpayer Identification Numbers –
a tax processing number issued by the IRS – should review the information on IRS.gov/ITIN to determine whether they need to renew an ITIN before filing a tax return next year.

They do not need to renew their ITINs if they would have been claimed as dependents qualifying for this personal exemption benefit and not for any other benefit.