Discussion:Child Tax Credit for Child with ITIN
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Discussion Forum Index --> Tax Questions --> Child Tax Credit for Child with ITIN
| 2 February 2008 | |
| I have a client with a "green" card( so that qualifies him as a US Resident) and one child. If the child has an ITIN #, does that qualify them as a US Resident for purposes of the child tax credit?
Thanks. Kerry | |
| 3 February 2008 | |
| If the child is a resident of the US under either the green card test or the substantial presence test, you may claim the child tax credit. | |
TaxNovice 1 (talk|edits) said: | 3 February 2008 |
| ITIN are only for persons that do no qualify for a SS number. The ITIN is to be used for filing a tax return, or in this case for the primary tax pay to list the child as a dependent. Persons without a valid SS number do not qualify for the child tax credit. | |
| 3 February 2008 | |
| This is what I suspected. Thanks for the confirmation.
kerry | |
RoyDaleOne (talk|edits) said: | 3 February 2008 |
| See Pub. 972
I believe you can take the credit. | |
| 3 February 2008 | |
| I did. What makes you say that the child qualifies?
Kerry | |
RoyDaleOne (talk|edits) said: | 3 February 2008 |
| FAQ IRS Web Site
Can I claim the child tax credit for a child who has an ITIN , rather than a social security number? Yes, you can claim the child tax credit for a child with an ITIN (individual tax identification number) if you otherwise qualify. | |
RoyDaleOne (talk|edits) said: | 3 February 2008 |
| Pub 972 does not list an SS Number as a requirement. | |
| 3 February 2008 | |
| But don't they have to be a resident alien? Does the ITIN automatically make them a resident alien?
Thanks. | |
| 3 February 2008 | |
| There is no requirement that the qualifying child have a Social Security number. Admittedly, he must have an identifying number, but an ITIN is ok. See Sec. 24.
No, an ITIN does not mean that the alien satisfies the substantial presence test or green card test. | |
PhoenixTax (talk|edits) said: | 3 February 2008 |
| Change to Pub 972 Child Tax Credit qualifying step 5:
2006 indicates qualifying if (among others): Child was a US Citizen, US National, or resident of the United States. New language for 2007: Child was a US Citizen, US National, or U.S. resident alien. Does this mean the residency test for IRS no longer applies for the sake of determining the Qualifying Child? Was there a change in the code? Or could this be a Pub typo? | |
PhoenixTax (talk|edits) said: | 3 February 2008 |
| Nevermind - i see Resident = Resident Alien for IRS purposes of substantial presence test. | |
| 3 February 2008 | |
| Kerry? Does the child meet the substantial presence test? If so, then he is an RA. If not, he is not an RA...as tax says the ITIN just allows for filings of returns for persons who cannot otherwise get a SS#. It has nothing to do with whether they can file as a RA or NRA.... | |
