Can an EIC Qualifying Child Have an ITIN?

The earned income tax credit, or EITC, refers to an individual income tax credit available to low-income taxpayers. Tax credits reduce tax liabilities dollar for dollar. A taxpayer can receive a refund of the EITC even without any taxable income.

Basic Criteria

To claim the EITC, an individual must possess a Social Security Number with no restrictions. The IRS precludes taxpayers with Individual Taxpayer Identification Numbers, or ITINs, from claiming the credit. Likewise, all individuals claimed as qualifying children must have valid Social Security Numbers and not ITINs.

Additional Criteria

Four additional tests must be met for a qualifying child to be claimed for the EITC. First, the child must be the taxpayer's son, daughter, sibling, or descendant of any of these people. Second, the child must be under age 19 or under age 24 if a full-time student. Third, the child must reside with the taxpayer for more than six months of the year. Lastly, the child cannot have filed a joint return with their spouse.

Future

Taxpayers without ITINs who obtain SSNs in future years may file an amended tax return to claim the EITC. This must be done within three years of the due date of the original return.

References

• Internal Revenue Service: Earned Income Credit Questions and Answers
• Internal Revenue Service: Individual Taxpayer Identification Reminders
• Texas Taxpayer Assistance Project: Earned Income Tax Credit

Resources

• Internal Revenue Service Publication 596