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Claiming a dependent with an ITIN

$500 credit

Can You Write Off Claiming a Dependent with an ITIN?

Short answer: A dependent with an ITIN instead of an SSN gets you the $500 credit for other dependents, not the child tax credit.

The child tax credit is $2,200 per child under 17 for 2026, with up to $1,700 refundable, and the child needs a valid SSN.

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.