Biz Write-Offs LogoBiz Write-Offs

Child tax credit SSN rules (2026)

Up to $2,200

Can You Write Off Child Tax Credit SSN Rules?

Short answer: The child needs an SSN valid for work, and at least one parent on the return must have one too, to claim the $2,200 child tax credit.

Your filing status and credits are set by your situation on December 31 and what you report on Form 1040; keep the IRS notices and forms behind each claim.

Records to keep: Keep receipts, statements (1098, 1098-T, 1099, W-2G), and a note of what each cost was for. Compare itemizing to the 2026 standard deduction before you claim.