Quick Answer
An ITIN is a nine-digit tax ID number for people who can't get an SSN. With an ITIN, you can claim the $500 Credit for Other Dependents and Earned Income Tax Credit (if married filing jointly with an SSN spouse), but not the full $2,000 Child Tax Credit or American Opportunity Tax Credit.
Best Answer
Robert Kim, Tax Return Analyst
Individuals and families who need an ITIN to file taxes and want to understand available credits
What is an Individual Taxpayer Identification Number (ITIN)?
An ITIN is a nine-digit number issued by the IRS to individuals who need to file a U.S. tax return but don't have and aren't eligible for a Social Security Number. ITINs begin with the number 9 and are formatted like SSNs: 9XX-XX-XXXX.
Who needs an ITIN?
You need an ITIN if you:
Tax credits available with an ITIN
Unfortunately, having an ITIN significantly limits your access to major tax credits. Here's what you can and cannot claim:
Credits you CAN claim with an ITIN:
Credits you CANNOT claim with an ITIN:
Example: ITIN holder's credit limitations
Maria has an ITIN and files as Head of Household with $35,000 in wages. She has two children (ages 8 and 10) who also have ITINs:
With ITINs:
If they had SSNs:
The difference is $8,980 annually - nearly $162,000 over 18 years per child.
Special rule: Married filing jointly with SSN spouse
If you have an ITIN but are married to someone with an SSN, you may be able to claim the Earned Income Tax Credit when filing jointly. This is one of the few situations where an ITIN holder can access a major refundable credit.
Example: Carlos (ITIN) is married to Ana (SSN). They file jointly with $45,000 combined income and two children with ITINs:
ITIN renewal requirements
ITINs expire if not used on a tax return for three consecutive years. ITINs issued before 2013 or with middle digits 70-88, 90-92, 94-99 have already expired and must be renewed.
To renew, file Form W-7 with required documentation and either:
What you should do
1. Apply for an ITIN if needed using Form W-7 and required documentation
2. Keep your ITIN current by filing returns regularly or renewing when required
3. Claim all available credits - don't miss the $500 Credit for Other Dependents
4. Consider your long-term strategy - work toward obtaining SSNs when possible for access to full credits
5. Consult a professional for complex situations, especially if married to an SSN holder
Use our refund estimator to see exactly how much you could receive with your current documentation status.
Key takeaway: ITINs allow you to file taxes and claim limited credits like the $500 Credit for Other Dependents, but SSNs unlock significantly more valuable credits worth thousands more annually.
*Sources: [IRS Publication 1915](https://www.irs.gov/pub/irs-pdf/p1915.pdf), [IRC Section 32](https://www.law.cornell.edu/uscode/text/26/32)*
Key Takeaway: ITINs allow basic tax filing and access to the $500 Credit for Other Dependents, but you'll miss out on thousands in credits that require SSNs like the $2,000 Child Tax Credit and Earned Income Tax Credit.
Tax credits availability based on taxpayer and dependent documentation status
| Credit | ITIN Only | ITIN + SSN Spouse | All SSNs | Maximum Value |
|---|---|---|---|---|
| Child Tax Credit | Not available | SSN children only | All children | $2,000 per child |
| Credit for Other Dependents | $500 per ITIN child | $500 per ITIN child | Not needed | $500 per child |
| Earned Income Tax Credit | Not available | Available | Available | Up to $7,430 |
| American Opportunity Tax Credit | Not available | Not available | Available | Up to $2,500 |
| Premium Tax Credit | Not available | Limited | Available | Varies by income |
More Perspectives
Diana Flores, Tax Credits & Amendments Specialist
ITIN holders who own homes and want to understand their tax credit and deduction options
ITIN homeowners and tax benefits
As an ITIN holder who owns a home, you have access to most standard homeowner deductions but limited credit options.
Deductions you CAN claim with an ITIN
Homeowner deductions don't require SSNs, so you can claim:
Credits generally NOT available
Most homeowner-related credits require SSNs:
However, these rules can be complex, and some credits may be available in specific circumstances.
Example: ITIN homeowner tax situation
Jose and Carmen (both ITINs) own a home with a $300,000 mortgage at 4% interest. Annual breakdown:
With the standard deduction at $30,000 (married filing jointly), their itemized deductions total $18,700, so they should take the standard deduction.
However, homeownership still provides value through building equity and potential future appreciation when they may have different tax status.
State-level considerations
Some states offer credits or deductions that don't require federal SSN verification:
Key takeaway: ITIN homeowners can claim standard deductions but miss energy efficiency credits - focus on maximizing deductions while building equity for the future.
Key Takeaway: ITIN homeowners can claim mortgage interest and property tax deductions but miss out on energy efficiency credits that could save thousands.
Robert Kim, Tax Return Analyst
Families where some members have SSNs, some have ITINs, creating complex tax credit eligibility situations
Navigating mixed-status family credits
Mixed documentation families face the most complex tax credit situations, but understanding the rules helps maximize your benefits.
The spouse's SSN advantage
If you have an ITIN but your spouse has an SSN, filing jointly unlocks significant credits:
Earned Income Tax Credit eligibility:
Child-by-child analysis:
Example: Maximum mixed-status benefit
Ana (SSN) married to Carlos (ITIN), filing jointly with $42,000 income:
This family receives 78% of what they'd get if everyone had SSNs ($2,000 more for Child 2), but captures significant value through strategic filing.
Filing status optimization
Mixed-status families should compare:
The joint return usually wins due to EITC access, but run the numbers.
Long-term planning
Prioritize obtaining SSNs for family members when possible:
Key takeaway: Mixed-status families should file jointly when one spouse has an SSN to access EITC while working toward full family SSN coverage for maximum tax benefits.
Key Takeaway: Mixed-status families can access valuable credits like EITC when filing jointly with an SSN spouse, but should prioritize obtaining SSNs for all family members long-term.
Sources
- IRS Publication 1915 — Understanding Your IRS Individual Taxpayer Identification Number
- IRC Section 32 — Earned Income Tax Credit statutory requirements
- IRS Publication 596 — Earned Income Credit (EIC)
Related Questions
Reviewed by Robert Kim, Tax Return Analyst on February 28, 2026
This content is for educational purposes only and is not a substitute for professional tax advice. Consult a qualified tax professional for advice specific to your situation.