CTC Eligibility for my children

[himanshuusa]

Hello

I applied for my kids ITIN this month and also filed returns along with it. I have employment income with W2. I mailed the ITIN APPLICATIONS - W7 Forms for my kids and my wife and also attached my files return. But the tax preparer told me that I am not eligible for CTC as I applied for my kids ITIN this year in 2026. I would have been eligible if I have applied it last year. My kids lived with me last year whole year and we actually moved to the US in May 2025. My question is why I am not eligible for CTC ?

[xmasbaby0]

You cannot get the child tax credit with an ITIN---only with a Social Security number.     With an ITIN, you can get the non-refundable $500 credit for other dependents.

https://www.irs.gov/help/ita/does-my-childdependent-qualify-for-the-child-tax-credit-or-the-credit-f...

[himanshuusa]

OK how can I check if my children are eligible for SSN ? 

[xmasbaby0]

https://www.usa.gov/social-security-card

[xmasbaby0]

And....if it appears that you can get Social Security numbers for your kids, wait until you get them to file your tax return.   You cannot amend later to add a SSN and get the CTC.   

[himanshuusa]

I already mailed my file return for 2025.I also applied for my kids ITIN. Can I now try to apply for their SSN ?

[LeticiaF1]

If they are eligible for a Social Security number you could apply for one.  If they get their Social Security Number before the due date of the 2025 return, including extensions, then you could file an amended return and claim the Child Tax Credit for your kids.    

See the TurboTax help article below on how to amend your return once you are ready for it.

How do I amend my federal tax return for this year?

@himanshuusa 

[Wookie78]

While reading on SSN eligibility I found a pdf on SSA site stating the following (noncitizens at the bottom of the page):

"You need an SSN to satisfy a federal statute or regulation
that requires you to have one to receive a federally
funded benefit. This applies to you whether you are
residing inside or outside the United States. "

Does it mean if my kids are not allowed to work in the States (L2Y visa) can they still get SSN to claim CTC?

[Wookie78]

and the link: 

Request a Social Security number | SSA

[DaveF1006]

Yes, your L‑2Y children can get SSNs for the purpose of claiming the Child Tax Credit, even though they cannot work. This is exactly the situation the SSA’s “federal statute or regulation” rule is designed for. Here is some information how to apply through SSA.

When applying for a non‑work SSN for a child, SSA typically requires:

• Child’s passport 
• Child’s I‑94
• Child’s birth certificate (if available)
• Parent’s passport and I‑94
• Proof of immigration status (L‑2)
• A letter explaining the need for an SSN to satisfy a federal requirement (CTC)

Some SSA offices will accept the IRS requirement without a letter; others may ask for one.

[Wookie78]

Many thanks for prompt reply! The letter is something I need to write or there's a template they might require?

[BillM223]

The SSA Program Operations Manual Systems (POMS) describes how the SSA is to handle "Requests for an SSN from an Noncitizen without Work Authorization". You might read this link for insight into how the SSA handle this request.

As for a draft letter, an AI bot replied for a template (that is, I take no responsibility for the template):

To Whom It May Concern,

This letter serves to explain the necessity of obtaining a Social Security Number (SSN) for compliance with federal requirements.

Purpose of SSN
The SSN is essential for various federal programs and benefits, including but not limited to:

 - Tax Reporting: The Internal Revenue Service (IRS) mandates the use of an SSN for tax purposes, ensuring proper reporting and compliance. In this case, the SSN is required to get the Child Tax Credit (CTC) on the 1040.

Requirement for Non-Citizens
For non-citizens, an SSN is often required to access federal benefits or services. It is crucial to provide documentation that supports the request for an SSN, such as proof of eligibility for the specific federal program.

Conclusion
In summary, obtaining an SSN is a vital step in fulfilling federal requirements and ensuring access to necessary benefits. Please feel free to contact us for any further information or clarification regarding this matter.

Sincerely,
[Your Name]
[Your Title]
[Your Organization]
[Contact Information]
[Date]

[Wookie78]

Do you know which government entity can provide: "form letter from the government entity to document a valid nonwork reason" I called IRS office and they won't. Does SSA issue one for the purpose of nonwork SSN?

[Vanessa A]

No, SSA does not issue the letter.  You may be able to get one from a state agency if you are in need of state benefits such as Medicaid, food stamps, or housing.