Child tax credit for resident alien dependents under TCJA

[RA]

As per the new tax law (TCJA), SSN is a requirement for eligible dependents to avail the child tax credit.

Does it mean, that SSN is required for Child tax credit adjustment ($2000) on overall tax? Or required only when refundable part ($1400) of credit is claimed?

I just want to understand how Child tax credit works for resident alien dependents, as they aren't eligible for SSN and are rather given ITIN for tax filing purposes.

[TaxGuyBill · Accepted solution]

Unfortunately for you, a Social Security Number is required for the $2000 Child Tax Credit (not just the refundable portion).

However, you will still be potentially eligible for the $500 non-refundable credit that is for 'other' dependents.

[nirav909]

Does it mean that dependent kid with ITIN can never be qualified for $2000 child tax credit??

[TaxGuyBill]

Correct.  Unless the kid gets a Social Security Number, the child would not qualify for the $2000 credit.