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Returning Member
posted Jan 17, 2022 10:18:30 PM

L1 visa holder with L2 dependent child, new SSN requirement for child

Hi

 

I do not have a SSN for my L2 dependent child who is 4 years old, when I got my SSN the social security office said they will not issue one for my child.

 

I have read that a ITIN is no longer valid for child tax credit 2021 and the dependent child has to have a SSN - Please can this be confirmed?

 

If this is confirmed then will my child now qualify for a SSN?

 

Thanks

Ahmed

 

 

 

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1 Replies
Expert Alumni
Jan 18, 2022 5:47:05 AM

No, the regular Child Tax Credit (CTC) is not available for a child who has an ITIN.  However, the 'Other Dependent Credit' (ODC) is allowed for a dependent with an Individual Tax Identification Number (ITIN). 

 

An ITIN is issued by the IRS to people who are not qualified for a Social Security number but are required to file a U.S. tax return. As a nonimmigrant on an L-1 visa, you and any dependents claimed on your tax return must have an ITIN in order to file your income tax.  Generally, dependents (H4 visa, L2 visa, F2 visa) should apply for an ITIN number. 

 

If you apply for an ITIN on or before the due date of your 2021 return (including extensions) and the IRS issues you an ITIN as a result of the application, the IRS will consider your ITIN as issued on or before the due date of your return.

 

If you have dependents who don't qualify for the Child Tax Credit, you may be able to claim the Credit for Other Dependents. The maximum credit amount is $500 for each dependent who meets certain conditions. These, include:

  • Dependents who are age 17 or older.
  • Dependents who have ITINs.
  • Dependent parents or other qualifying relatives supported by the taxpayer.
  • Dependents living with the taxpayer who aren't related to the taxpayer.

The credit begins to phase out when your income is more than $200,000. This phaseout begins for married couples filing a joint tax return at $400,000.