Child Tax Credits

[whkrueg]

Hello All,

I just need to clarify a couple questions about Child Tax Credit & ITINs.

If both the Tax Payer and his dependent children have ITINs and live in the U.S. are they eligable for Child Tax Credit? I don't believe they are.

If the Tax Payer has an ITIN, but his dependent children have SSNs are they eligable for Child Tax Credit? I believe they are...

Thanks....

[Koss]

Child Tax Credit

Publication 17 (2008) lists the five requirements for the Child Tax Credit on page 229.

Number 5 says that the child must be a US citizen, a US national, or a resident of the United States.

In many cases, a child who has an ITIN has been in the US long enough to be treated as a resident alien for tax purposes, just like the taxpayer with an ITIN.

This makes it possible for a taxpayer to claim the Child Tax Credit for a child with an ITIN.

BMK