EITC and Child Tax Credit for Immigrant Families: Rules and Amounts
The two biggest tax credits for working families, and what decides eligibility when some family members have ITINs or just arrived.
In short: The Child Tax Credit is worth up to $2,200 per child under 17, with up to $1,700 of that refundable, for both 2025 and 2026. The Earned Income Tax Credit reaches up to $8,231 for 2026 for families with three or more qualifying children. The rule that knocks out many immigrant families is the Social Security number: each child needs a work-valid SSN for either credit, the EITC requires an SSN for you and your spouse on a joint return, and the Child Tax Credit needs an SSN for only one spouse on a joint return.
EITC vs Child Tax Credit: what's the difference?
Both cut your tax bill and can put money in your pocket even if you owe nothing. The EITC is built for low- and moderate-income workers, rising and then phasing out with earnings. The Child Tax Credit follows the number of children under 17 and stays at full value up to fairly high incomes.
| EITC | Child Tax Credit | |
|---|---|---|
| Who it's for | Low- to moderate-income workers, with or without kids | Families with children under 17 |
| Child's age | Under 19, under 24 if a full-time student, any age if permanently disabled | Under 17 at year end |
| Parents' SSN | Required for you and your spouse on a joint return | Only one spouse needs one on a joint return |
| Child's SSN | Required for the child to count | Required |
| Refundable? | Fully | Partly, up to $1,700 per child |
| Form | Schedule EIC | Schedule 8812 |
What exactly are the SSN rules?
A "valid SSN" for the IRS means one that's valid for employment and issued before the return's due date, including extensions. A number issued only so you could receive a federally funded benefit, without work authorization, doesn't count for the EITC.
If you've since become a permanent resident or citizen and your card still says "not valid for employment," ask Social Security for a new card without that legend. See our SSN guide.
The most common family situations, assuming every other rule is met:
| Situation | Child Tax Credit | EITC |
|---|---|---|
| Both spouses and all kids have valid SSNs | Yes | Yes, depending on income |
| Joint return: one spouse SSN, the other ITIN; kids have SSNs | Yes | No |
| Parent(s) have ITINs only; kids have SSNs | No | No |
| Parents have SSNs; a newly arrived child has an ITIN | Not for that child; possibly the $500 credit for other dependents | That child doesn't count; you may qualify for the no-child EITC |
A family member who can't get an SSN needs an ITIN to be listed on the return, but an ITIN on its own never unlocks the EITC.
Who is a "qualifying child"?
For the Child Tax Credit
- Your son, daughter, stepchild, grandchild, sibling, niece or nephew, and similar relatives.
- Under 17 at the end of the tax year.
- Lived with you more than half the year and didn't provide over half of their own support.
- Claimed as your dependent and didn't file a joint return (except only to claim a refund).
- A US citizen, US national, or resident alien.
For the EITC
- A similar relationship test, including an eligible foster child.
- Under 19, under 24 if a full-time student, or any age if permanently disabled.
- Lived with you in the United States for more than half the year.
Kids still back home: if your son spends most of the year with his grandmother in Cairo or Irbid, he isn't a qualifying child for the EITC, which requires living with you in the US for more than half the year, and he likely fails the residency test for the Child Tax Credit too. Claiming him anyway invites denial and penalties.
How much are the credits (as of September 2026)?
Child Tax Credit
Up to $2,200 per qualifying child, with the refundable portion (Additional Child Tax Credit) up to $1,700 per child, the same for 2025 and 2026 per the IRS. The refundable part starts once earned income passes $2,500. The full credit applies up to $200,000 of income for single filers and $400,000 for joint filers, then phases down.
Earned Income Tax Credit
| Qualifying children | Maximum, 2025 | Maximum, 2026 |
|---|---|---|
| None | $649 | $664 |
| One | $4,328 | $4,427 |
| Two | $7,152 | $7,316 |
| Three or more | $8,046 | $8,231 |
Only families in a certain income band get the maximum; above it the credit shrinks to zero. For 2025, a family with three children loses it entirely at $61,555 (single or head of household) or $68,675 (married filing jointly). For 2026 those cutoffs are $62,974 and $70,244.
The EITC also disappears if investment income tops $11,950 for 2025 or $12,200 for 2026. Full tables are on the IRS EITC tables page.
A hypothetical example
A husband with a work-valid SSN, a newly arrived wife with an ITIN, and two US-born children with SSNs file jointly. The Child Tax Credit can reach 2 × $2,200 = $4,400, and the refundable part, if their tax is too low to absorb it, can reach 2 × $1,700 = $3,400 depending on earned income. They can't claim the EITC on this return because one spouse has an ITIN. Once the wife gets a work-valid SSN, the math changes for later years.
State credits
Some states and cities add their own earned income credit, usually as a percentage of the federal one. As of September 2026 the IRS page lists 29 states plus the District of Columbia and New York City, with widely varying rules. Start with the IRS list, then your state's tax site.
What other EITC rules apply?
- Earned income: wages or self-employment profit. No work, no EITC.
- US citizen or resident alien all year. Nonresidents filing 1040-NR can't claim it, and your arrival year may be dual-status; see our US taxes guide.
- No Form 2555 (foreign earned income exclusion).
- Without children: age 25 to under 65, lived in the US more than half the year, and not someone else's dependent.
- Married filing separately qualifies only with a qualifying child who lived with you over half the year, plus living apart for the last 6 months or legal separation.
How do you claim them?
- Check eligibility with the IRS EITC Assistant.
- Gather SSN cards, birth certificates, and proof the kids live with you (school, doctor, lease).
- File Form 1040 even if your income is below the filing requirement; no return, no credit.
- Attach Schedule EIC for an EITC qualifying child and Schedule 8812 for the Child Tax Credit.
- Choose direct deposit into an account in your own name.
- Expect a wait: refunds with EITC or ACTC are held until at least mid-February; in the 2026 season the IRS expected most by March 2, 2026 with direct deposit.
Free VITA help is a good fit for a family claiming both credits for the first time. The general steps are in our first tax return guide.
How do you avoid scams?
Large, refundable credits attract fraud. Red flags:
- A preparer who promises a bigger refund before seeing your papers, or suggests adding a child who doesn't live with you.
- Fees based on a percentage of your refund, or a request to route the refund to their account.
- A preparer who won't sign the return or asks you to sign a blank one.
- Texts or social media messages "from the IRS" about a credit waiting for you. The IRS normally makes first contact by mail and never demands gift cards. Forward suspicious messages to [email protected].
The consequences are real. If your EITC is denied for reckless or intentional disregard of the rules, you can be barred for 2 years; for fraud, 10 years. After any denial other than a math error, you must attach Form 8862 to claim again. You, not the preparer, are legally responsible for your return. If a paper IRS letter asks you to prove a child lived with you, don't ignore it: read our official letters guide and answer by the date shown, with school and medical records.
Common mistakes immigrant families make
- Claiming children who live abroad most of the year.
- Assuming an ITIN works for the EITC. It doesn't, for you or a joint-filing spouse.
- Getting a newborn's SSN too late: it must be issued by the return's due date, including extensions.
- Separated parents both claiming the same child: only one return can claim the child, and a duplicate claim can bring an IRS letter.
- Not filing because income is low: skipping the return forfeits the whole credit.
- Leaving out or inflating gig income, either of which changes the EITC.
What next?
- Check every family member's SSN card, and that the parents' cards are valid for work.
- Run the EITC Assistant before the 2027 season.
- Keep proof the kids live with you, such as school and medical records; see our school enrollment guide.
- Book a VITA appointment early in the season.
Frequently asked questions
Can I get the Child Tax Credit if I have an ITIN?
On a joint return, only one spouse needs a work-valid SSN, and each child must have a valid SSN. If the only parent or both parents have ITINs, the Child Tax Credit is not available.
Can ITIN holders claim the EITC?
No. The EITC requires a valid SSN for you and, on a joint return, your spouse. An ITIN does not qualify.
How much is the Child Tax Credit for 2026?
Up to $2,200 per qualifying child under 17, with up to $1,700 refundable, per IRS figures for 2026.
Can I claim children who live in my home country?
Usually not. The EITC requires the child to live with you in the US for more than half the year, and the Child Tax Credit requires the child to live with you for more than half the year.
Why is my EITC refund delayed?
The IRS holds refunds claiming EITC or ACTC until at least mid-February. In the 2026 season it expected most to be available by March 2, 2026 with direct deposit.
What happens if my EITC is denied?
After any denial other than a math error you must attach Form 8862 to claim again. Reckless or intentional disregard of the rules can bring a 2-year ban, and fraud a 10-year ban.
Official sources we reviewed
- IRS — Child Tax Credit ↗
- IRS — Instructions for Schedule 8812 (2025) ↗
- IRS — Who qualifies for the EITC ↗
- IRS — EITC tables (earned income and credit amounts) ↗
- IRS — Publication 596, Earned Income Credit ↗
- IRS — Internal Revenue Bulletin 2025-45 (Rev. Proc. 2025-32, 2026 amounts) ↗
- IRS — IRS opens 2026 filing season ↗
- IRS — About Form 8862 ↗