Yes, your child must have a Social Security Number (SSN) to qualify you for the Child Tax Credit (CTC). Specifically, the SSN must be valid for employment and issued before the due date of your tax return (including extensions). Here are the key points:
- Required SSN: The child must have an SSN that is valid for employment and issued by the Social Security Administration (SSA) before the due date of your tax return, including extensions. If the child does not have the required SSN, you cannot claim the CTC or the Additional Child Tax Credit (ACTC) for that child.
- Documentation: If your qualifying child was born and died in the same tax year and you do not have an SSN for the child, you must attach a copy of the child's birth certificate, death certificate, or hospital records showing a live birth to your tax return.
- Alternative Identification: If your child does not have the required SSN but has another type of Taxpayer Identification Number (TIN) issued on or before the due date of your tax return, you may be able to claim the Credit for Other Dependents (ODC) instead of the CTC.
- Claiming the Credit: To claim the CTC, you must file Form 1040, 1040SR, or 1040NR and include the name and SSN of each qualifying child in the Dependents section of your tax return. You must also complete and attach Schedule 8812 (Form 1040) to your return.
- Improper Claims: If you erroneously claim the CTC and it is later determined that your error was due to reckless or intentional disregard of the rules, you will not be allowed to claim the CTC for two years. If the error is due to fraud, you will not be allowed to claim the CTC for ten years.
In summary, your child must have a valid SSN issued before the due date of your tax return to qualify you for the Child Tax Credit. If the child does not have an SSN, you may still be eligible for the Credit for Other Dependents if the child has another type of TIN.
Sources:
§ 24. Child tax credit
Publication 3 (2023)
Publication 1380
Publication 17-SP (2023)
Publication 17 (2023)
Publication 596 (2023)
Publication 1915 (2/2021)
