What are the rules for the Child Tax Credit/Additional Child Tax Credit (CTC) as they relate to an ITIN?
Although your child may be able to obtain an ITIN for purposes of being claimed as a dependent on your U.S. Federal tax return, your child must be a U.S. citizen, U.S. national or U.S. resident to be considered a “qualifying child” for purposes of the Child Tax Credit. Refer to IRS Publication 972 (Child Tax Credit) for additional information.
