DanielV01
Expert Alumni

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Benefits available for the Social Security Number vs. the ITIN:

 

  • Child tax credit.  You can receive $2000 for your 9-year old daughter instead of $500 (if you qualify otherwise).  A dependent with an ITIN cannot receive this benefit.
  • Recovery Rebate Credit.  This credit is discussed by @NCperson
  • Earned Income Credit calculation.  Whether or not you receive earned income credit will depend on whether you (and your spouse, if married) also have a Social Security Number, as well as the amount of earned income you claim in 2020.

 

No additional benefits are available to a dependent with an ITIN as compared to a Social Security Number.  But even if there were no other benefits, once an individual receives a Social Security Number, their ITIN is no longer valid.  So to claim your daughter as a dependent for any benefit, you must use her Social Security Number, because her ITIN is no longer valid.

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