ITIN and EIC Restriction

By Alex Oware on 06/24/2015 10:00 PM

QUESTION: I will file as HOH, with a dependent child age 9. Child arrived in 2014 from other country, not in Canada or Mexico and was with me the whole year of 2014. My Daughter has an ITIN. I have a valid social security number but my daughter does not have one. Can I Claim the EIC Credit?

ANSWER: No. You need a Social Security number (SSN) to claim the Earned Income Credit (EIC). You can't claim it with an individual taxpayer identification number (ITIN). To claim the EIC, you MUST have an SSN valid for work in the US. The qualifying child (ren) must also have SSNs valid for work in the US. If anyone has an ITIN on your tax return, it will disqualify you from claiming the EIC. The IRS would deny the EIC claim as a matter of routine if an ITIN is used to file the tax return.

However, you can get an exemption and a child tax credit for your child

References/Related Topics

Claiming a Non-Citizen Spouse and Children on Your Taxes

IRS deductions for Canadian/Mexican dependents

ITIN Number – Tax ID Number Documentation Requirements

What is an ITIN - and who needs one?

Benefits of an ITIN?

***Disclaimer: I am a tax accountant and a CPA , but I am not your accountant or advocate (Unless you have signed up to my services). This communication is not intended as tax advice, and no tax accountant -client relationship results**