@xmasbaby0 wrote:
Sorry--the tax law disallows getting the child tax credit retroactively. You cannot get the child tax credit with an ITIN. You can only get it for a child with a SSN. If your child has a SSN now, you may get the CTC on your 2024 return.
I think some qualification is needed here. If the dependent exemption was completely disallowed, the taxpayer can file an amended return and should get the $500 credit for "other dependent" -- that is allowed if the child only has an ITIN. However, if the taxpayer already got the $500 credit for other dependent, you are correct that can't be improved to the $2000 child credit retroactively. To claim the $2000 child tax credit (and also qualify for EIC), the child must have a valid SSN before the due date of a timely filed return.
