United States · 2025 & 2026 rules · SSN vs ITIN

Child Tax Credit & EITC calculator

Q: Can I claim the Child Tax Credit with an ITIN?

No. Since tax year 2025, after the OBBB, the taxpayer must have a work-valid SSN (not just an ITIN), and each child also needs a work-valid SSN. An ITIN-only filer cannot claim the Child Tax Credit or the EITC. They can still claim the $500 Credit for Other Dependents for each ITIN dependent.

Q: How much is the Child Tax Credit in 2026?

Up to $2,200 per qualifying child under 17, of which up to $1,700 is refundable (ACTC). It phases out by $50 per $1,000 of income over $200,000 (single) or $400,000 (married filing jointly). The refundable part equals 15% of earned income over $2,500.

Estimate your child credit and Earned Income Credit — and, crucially for many families, see exactly what you can and can't claim as an ITIN filer after the new law. Free, no signup.

Calculate your credits

Tax year

Filing status

How do you file?

Children under 17

Other dependents

Earned income (yearly)

Estimated credits you may claim

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Worked examples

Three runs of this calculator, computed on August 5, 2026 using the same code and the same data files this page uses. Nothing here is illustrative — change any input above to run your own.

Head-of-household mom, two kids, $38,400 — CTC plus EITC

Inputs: Tax year: 2025 (filed in 2026) · Filing status: Single or head of household · How do you file?: With a Social Security Number (SSN) · Children under 17: 2 · Other dependents: 0 · Earned income (yearly): 38400

Estimated credits you may claim: $8,382

ITIN couple, three kids and grandma — only the $500 ODC

Inputs: Tax year: 2026 (filed in 2027) · Filing status: Married filing jointly · How do you file?: With an ITIN (no SSN) · Children under 17: 3 · Other dependents: 1 · Earned income (yearly): 46800

Estimated credits you may claim: $2,000

⚠ With an ITIN the Child Tax Credit and EITC don't apply — but the $500 Credit for Other Dependents does.

Married couple at $428,500 — the child credit phases out

Inputs: Tax year: 2026 (filed in 2027) · Filing status: Married filing jointly · How do you file?: With a Social Security Number (SSN) · Children under 17: 3 · Other dependents: 1 · Earned income (yearly): 428500

Estimated credits you may claim: $5,650

Examples are recomputed whenever the underlying rates or data change; the date above is the last recompute.

Methodology & data sources

The calculator applies IRS rules for the Child Tax Credit (CTC), Credit for Other Dependents (ODC) and Earned Income Tax Credit (EITC), using tax-year 2025 (Rev. Proc. 2024-40) and 2026 (Rev. Proc. 2025-32) parameters. The CTC is up to $2,200 per qualifying child under 17 (up to $1,700 refundable as the ACTC = 15% of earned income over $2,500), phasing out by $50 per $1,000 of income over $200,000 (single) or $400,000 (joint). The key point for many families: after the OBBB, from tax year 2025 the taxpayer must have a work-valid SSN to claim the CTC, and the EITC requires a valid SSN for the taxpayer, spouse and children — so if you select "ITIN," the tool correctly shows those credits don't apply, but the $500 Credit for Other Dependents does for ITIN dependents. It's an educational estimate, not a substitute for preparing your return; our Freshness Keeper checks these parameters against the IRS each year.

✅ Parameters verified as of July 17, 2026 against the IRS (Rev. Proc. 2025-32 and 2024-40) · Educational estimate, not tax advice.

Sources: IRS — Child Tax Credit · IRS — EITC tables · Rev. Proc. 2025-32

Frequently asked questions

Can I claim the Child Tax Credit with an ITIN?

No — since 2025 the taxpayer needs a work-valid SSN, and so does each child. With an ITIN neither the CTC nor the EITC applies, but the $500 Credit for Other Dependents does for each ITIN dependent.

How much is the child credit in 2026?

Up to $2,200 per child under 17, of which up to $1,700 is refundable. It phases out above $200,000 / $400,000 of income.

Is the $500 ODC refundable?

No — it only reduces tax you owe. Still, for ITIN families it's often the only credit available for their dependents.

Does this file my return?

No — it's an estimate so you know what to expect. To file and maximize credits, use a preparer or tax software.