No – the qualifying child (as well as the taxpayer, and
spouse if filing jointly) must have
a valid Social Security Number (SSN). The Earned Income Tax Credit (EITC) cannot be claimed if the child,
taxpayer or spouse (if filing jointly) has an Individual Taxpayer
Identification Number (ITIN) or an Adoption
Taxpayer Identification Number (ATIN)
issued by the IRS.
The EITC may be
claimed in the year in which the qualifying child receives a SSN, and taxpayer and spouse have SSNs.
Please see
IRS FAQ regarding the EITC here:
https://www.eitc.irs.gov/Tax-Preparer-Toolkit/faqs/basicquals
The EIC
Worksheet in the Form 1040 instructions, Lines 66a and 66b, also refer to the SSN
requirement for all parties:
https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
