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.
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