What this line means
The number of qualifying children you are claiming for the child tax credit. A qualifying child must be under age 17 at the end of the tax year, be your dependent, have a valid Social Security number issued before the return due date, and meet the relationship, residency, and support tests. Starting in 2025, the person claiming the credit must also have an SSN valid for employment. 1 Each qualifying child is worth up to $2,200 in child tax credit.
Does this apply to you?
- You have one or more children under age 17 who lived with you for more than half the year
- You are claiming the child tax credit and need to determine the initial credit amount
- You have a stepchild, foster child, sibling, or descendant of any of these who qualifies
Easy to overlook
The child must have a Social Security number, not an ITIN Children claimed for the child tax credit must have a valid SSN. If your child has an Individual Taxpayer Identification Number (ITIN), they do not qualify for the child tax credit — but they may qualify for the $500 credit for other dependents on line 12. Filers with ITIN-holding children often claim the full $2,200 credit and get their return rejected or adjusted. 2 IRS CP2000 pattern — SSN vs ITIN dependent mismatches
The claimant must also have an SSN starting in 2025 The One Big Beautiful Bill Act expanded the SSN requirement: not only must the child have a valid SSN, but the parent or person claiming the credit must also have an SSN valid for employment. A parent with only an ITIN cannot claim the child tax credit even if the child has an SSN. 3 IRS Schedule 8812 instructions — qualifying child definition
Watch out for this
Counting children who are claimed by the other parent. In a divorce or separation, only the parent who claims the child as a dependent can claim the child tax credit. If you signed Form 8332 releasing the exemption to the other parent, you cannot also claim the credit — even if the child lived with you for more than half the year.
Footnotes
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IRS Schedule 8812 Instructions, Qualifying Child Requirements. https://www.irs.gov/instructions/i1040s8 ↩
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IRS Schedule 8812 Instructions. https://www.irs.gov/instructions/i1040s8 ↩
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One Big Beautiful Bill Act (Public Law 119-21): “you must have a valid SSN to claim the CTC or ACTC.” https://www.irs.gov/newsroom/one-big-beautiful-bill-provisions ↩