Quick Answer
An ITIN (Individual Taxpayer Identification Number) is a 9-digit tax ID for people who cannot get an SSN. You can claim some credits with an ITIN, including the Credit for Other Dependents ($500 per qualifying person), but not the Child Tax Credit ($2,000) or Earned Income Tax Credit.
Best Answer
Robert Kim, Tax Return Analyst
Best for taxpayers who need an ITIN or have dependents with ITINs
What is an ITIN?
An Individual Taxpayer Identification Number (ITIN) is a 9-digit number issued by the IRS for tax filing purposes. ITINs always begin with the number 9 and are formatted like SSNs (9XX-XX-XXXX). According to IRS Publication 1915, approximately 4.4 million people file tax returns using ITINs annually.
Who needs an ITIN?
You need an ITIN if you:
Credits you CAN claim with an ITIN
Available credits for ITIN holders:
Credits you CANNOT claim with an ITIN
Restricted credits (SSN required):
Example: ITIN holder's credit calculation
Meet Roberto, who files taxes with an ITIN and has two children (also ITIN holders):
Roberto's 2026 tax situation:
Credits Roberto can claim:
Credits Roberto cannot claim:
How to apply for an ITIN
Application process:
1. Complete Form W-7 (Application for IRS Individual Taxpayer Identification Number)
2. Attach required documentation proving identity and foreign status
3. Submit original documents or certified copies from issuing agency
4. Mail to IRS or visit an authorized acceptance agent
Processing time: 7-11 weeks during peak season (January-April)
ITIN renewal requirements
ITINs expire if not used on a tax return for three consecutive years or if issued before 2013. You must renew by submitting Form W-7 with updated documentation.
2026 renewal requirement: ITINs with middle digits 88, 90, 91, 92, 94, 95, 96, 97, 98, or 99 must be renewed.
Key limitations to understand
What you should do
1. Apply promptly: If you need an ITIN, apply early in the tax season to avoid delays
2. Keep records: Maintain copies of all ITIN application documents
3. Check renewal dates: Don't let your ITIN expire—you'll lose access to credits
4. Estimate your refund: Use our refund estimator to see what credits you qualify for
[Estimate My Tax Refund →]
Key takeaway: While ITINs provide access to some valuable credits like the $500 Credit for Other Dependents, they cannot unlock major credits like the Child Tax Credit ($2,000) or EITC, potentially costing families thousands in annual tax benefits.
*Sources: IRS Publication 1915, IRS Form W-7 Instructions*
Key Takeaway: ITINs allow access to some credits like the $500 Credit for Other Dependents, but major credits like Child Tax Credit and EITC require SSNs.
Tax credits comparison: ITIN vs SSN eligibility
| Credit/Benefit | Available with ITIN | Available with SSN | Maximum Amount |
|---|---|---|---|
| Child Tax Credit | No | Yes | $2,000 per child |
| Credit for Other Dependents | Yes | Yes | $500 per dependent |
| Earned Income Tax Credit | No | Yes | Up to $7,830 (2026) |
| American Opportunity Credit | Yes | Yes | Up to $2,500 |
| Premium Tax Credit | Yes | Yes | Varies by income |
| Mortgage Interest Deduction | Yes | Yes | Unlimited deduction |
| Property Tax Deduction | Yes | Yes | Up to $10,000 |
More Perspectives
Diana Flores, Tax Credits & Amendments Specialist
Best for parents with ITINs or children with ITINs navigating family tax credits
Understanding ITIN impact on family tax benefits
For families using ITINs, understanding which credits are available can mean the difference between owing taxes and receiving a refund.
Family filing scenarios with ITINs
Scenario 1: Parent has ITIN, children have SSNs
Scenario 2: Parent has SSN, children have ITINs
Scenario 3: Everyone has ITINs
Maximizing your family's tax benefits
Even with ITIN limitations, families can still benefit from:
The key is understanding which family member's tax ID determines credit eligibility.
Key takeaway: Mixed-status families should prioritize obtaining SSNs for children when possible, as each child's SSN can increase family credits by $1,500-$3,000 annually compared to ITIN-only eligibility.
Key Takeaway: Children's SSNs unlock significantly more family tax benefits than ITINs, making SSN applications a priority when eligible.
Robert Kim, Tax Return Analyst
Best for homeowners with ITINs exploring property-related tax benefits
ITIN homeowners: Your property tax advantages
Homeowners with ITINs often focus on child credit limitations but overlook substantial property-related tax benefits that don't require SSNs.
Property deductions available with ITIN
Full deduction access:
Energy efficiency credits:
Example: ITIN homeowner's tax benefit
Consider Maria, who owns a home and files with an ITIN:
Her tax benefits:
These property benefits often exceed the child credit limitations ITIN holders face.
Key takeaway: ITIN homeowners can access substantial property-related deductions and credits that often offset limitations from child credit restrictions, making homeownership a significant tax advantage.
Key Takeaway: Property-related tax benefits for ITIN holders often exceed child credit limitations, making homeownership advantageous for tax purposes.
Sources
- IRS Publication 1915 — Understanding Your IRS Individual Taxpayer Identification Number
- IRS Form W-7 Instructions — Application for IRS Individual Taxpayer Identification Number
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.