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Level 1
January 16, 2026
Question

i am confused with the new CTC for parents with no ss#, i know they don't qualify any more but my software is calculating the credit as other dependents. is this right?

  • January 16, 2026
  • 4 replies
  • 10 views
customer HOH with ITIN, 2 kids, and she i getting credit as other dependents. i this right?

4 replies

BobKamman
Level 15
January 16, 2026

Child Tax Credit (as much as $2,200, with up to $1,700 refundable)  -- not eligible with ITIN.

Credit for Other Dependents ($500) -- eligible with ITIN.  

Two different credits.  

Intuit Community Champion
January 16, 2026

Here are the requirements for ODC from IRS. She could be eligible for the ODC. 

Taxpayers with dependents who don't qualify for the Child Tax Credit may be able to claim the Credit for Other Dependents. They can claim this credit in addition to the Child and Dependent Care Credit and the Earned Income Credit.

The maximum credit amount is $500 for each dependent who meets certain conditions. This credit can be claimed for:

  • Dependents of any age, including those who are age 18 or older.
  • Dependents who have Social Security numbers or Individual Taxpayer Identification numbers.
  • Dependent parents or other qualifying relatives supported by the taxpayer.
  • Dependents living with the taxpayer who aren't related to the taxpayer.
Level 15
January 16, 2026

@scarbajal wrote:
customer HOH with ITIN, 2 kids, and she i getting credit as other dependents. i this right?

 

No, it is NOT right.

Previous law only required the child to have a SSN, but the parents were allowed to have either an ITIN or a SSN.

Current law requires at least one parent to have a valid SSN.

BobKamman
Level 15
January 16, 2026

@TaxGuyBill Poster used the term "credit as other dependents" but obviously meant credit for other dependents.  For which, the taxpayer qualifies even with an ITIN.  

Level 15
January 16, 2026

@BobKamman wrote:

@TaxGuyBill Poster used the term "credit as other dependents" but obviously meant credit for other dependents.  For which, the taxpayer qualifies even with an ITIN.  


 

No, the taxpayer with an ITIN does NOT qualify for the "credit for other dependents".  Read the changes to Section 24.

Intuit Community Champion
January 17, 2026

here is another source from IRS dated 11/2025. link: https://www.irs.gov/credits-deductions/individuals/child-tax-credit

Who qualifies for the Credit for Other Dependents

If you do not meet the criteria to claim the Child Tax Credit or Additional Child Tax Credit, you may qualify for the Credit for Other Dependents (ODC) for your child or dependent. They must:

  • Be claimed as a dependent on your tax return.
  • Be a U.S. citizen, U.S. national, or U.S. resident alien.
  • Have a Social Security number, Individual Taxpayer Identification Number (ITIN), or Adoption Taxpayer Identification Number (ATIN).
Level 15
January 17, 2026

 

@Terry53029 

 

Both of your citations say that the Qualifying CHILD can have an ITIN, which is correct.  But new this year is that the PARENT needs to have a qualifying SSN.

Intuit Community Champion
January 17, 2026

@TaxGuyBill Thanks for the info Bill. Do You have a site for that as I just attended a irs webinar on the jubject, and that was not mentioned