No, you may not claim the child tax credit for a child with an ITIN. The child must have an SSN to be a qualifying child eligible for the child tax credit (CTC), additional child tax credit (ACTC), refundable child tax credit (RCTC) or the nonrefundable child tax credit (NCTC).
- To be a qualifying child for the CTC, ACTC, RCTC or the NCTC, the child must be a U.S. citizen, U.S. national or U.S. resident alien, and must not have attained age 18 by the end of the tax year.
- The Instructions for Schedule 8812, Credit for Qualifying Children and Other Dependents, explain who qualifies for the CTC, ACTC, RCTC, NCTC, the requirements for taxpayer identification numbers (TINs), and how to calculate the credits. Refer to Part III of Schedule 8812 to calculate an additional tax if you received excess advanced CTC payments during 2021.
From FAQ IRS Child Tax Credit
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