I'm a U.S. citizen.I took legal custody of a foreign minor who hasn't got his green card yet but case in process. Can I claim the EITN with him as a dependent with ITIN?

[JohnR1 · Accepted solution]

No – the qualifying child (as well as the taxpayer, and spouse if filing jointly) must have a valid Social Security Number (SSN).  The Earned Income Tax Credit (EITC) cannot be claimed if the child, taxpayer or spouse (if filing jointly) has an Individual Taxpayer Identification Number (ITIN) or an Adoption Taxpayer Identification Number (ATIN) issued by the IRS.

The EITC may be claimed in the year in which the qualifying child receives a SSN, and taxpayer and spouse have SSNs.

Please see IRS FAQ regarding the EITC here:

https://www.eitc.irs.gov/Tax-Preparer-Toolkit/faqs/basicquals

The EIC Worksheet in the Form 1040 instructions, Lines 66a and 66b, also refer to the SSN requirement for all parties:

https://www.irs.gov/pub/irs-pdf/i1040gi.pdf