What we verified in “The EITC and Child Tax Credit for mixed-status families”

Statements and where we checked them

The statements with rules, figures or dates, with the exact place in the source and the date we checked them.

1. According to the IRS, to qualify for the EITC you must have earned income, have investment income below the limit, have a valid Social Security number by the due date of your return (including extensions), be a U.S. citizen or resident alien all year, not file Form 2555 (foreign earned income) and meet certain rules if you are separated from your spouse and not filing jointly; and if you are unsure whether you qualify, the IRS offers its EITC Assistant.

   Sources 1 · Who qualifies for the Earned Income Tax Credit (EITC) (reviewed October 1, 2026), 'Basic qualifying rules': 'Have earned income'; 'Have investment income below the limit'; 'Have a valid Social Security number by the due date of your return (including extensions)'; 'Be a U.S. citizen or a resident alien all year'; 'Not file Form 2555, Foreign Earned Income'; 'Meet certain rules if you are separated from your spouse and not filing a joint tax return'; 'If you're unsure if you qualify for the EITC, use our EITC Assistant' · Checked October 31, 2026

2. According to the IRS, for the EITC you, your spouse if filing jointly, and the child you claim must have a valid Social Security number issued on or before the due date of the return (including extensions); a number is not valid for the EITC if it was issued after that date, or if it was issued solely to apply for or receive a federally funded benefit (such as Medicaid) and does not authorize work; and if a card says 'Not valid for employment' and the person's status changed to U.S. citizen or permanent resident, ask Social Security for a card without the legend.

   Sources 1 · Who qualifies for the Earned Income Tax Credit (EITC), 'Valid Social Security number': 'you, your spouse if filing jointly, and the child claimed must have a valid Social Security number (SSN) issued on or before the due date of the tax return (including extensions)'; 'It was issued after the due date of your return (including extensions)'; 'It was issued solely to apply for or receive a federally funded benefit (such as Medicaid) and does not authorize you to work'; 'has a Social Security card with “Not valid for employment” printed on it and the immigration status has changed to a U.S. citizen or permanent resident, ask the Social Security Administration for a Social Security card without the legend' · Checked October 31, 2026

3. According to IRS Publication 596, to claim the EIC you (and your spouse if filing a joint return) must have a valid Social Security number issued by the Social Security Administration by the due date of the return; you cannot get the EIC if, instead of an SSN, you (or your spouse on a joint return) have an ITIN; and if you do not have a valid SSN by that date, you cannot claim the EIC on either your original or an amended return.

   Sources 2 · Publication 596, Earned Income Credit (EIC) (for 2025 tax-year returns), 'Rule 2—You Must Have a Valid Social Security Number (SSN)': 'To claim the EIC, you (and your spouse if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA) by the due date'; 'You can’t get the EIC if, instead of an SSN, you (or your spouse if filing a joint return) have an individual taxpayer identification number (ITIN)'; 'ITINs are issued by the IRS to noncitizens who can’t get an SSN'; 'You can’t claim the EIC on either your original or an amended' · Checked October 31, 2026

4. According to IRS Publication 596, your qualifying child must have a valid SSN issued by the due date for you to claim a higher EIC based on that child; if you have a child who meets the conditions to be your qualifying child but lacks a valid SSN, you may claim a self-only EIC if you are otherwise eligible; if you have several qualifying children and only one has a valid SSN, only that child counts for a higher EIC; and you must attach Schedule EIC even if your child does not have a valid SSN.

   Sources 2 · Publication 596, 'Rule 2' and chapter 2: 'Your qualifying child must have a valid SSN issued on or before the due date of your return (including extensions) for you to claim a higher EIC amount based on that child'; 'but that child doesn’t have a valid SSN'; 'you may be eligible to claim a self-only EIC if you are otherwise eligible'; 'If you have more than one qualifying child and only one has a valid SSN, you can use only that child to claim a higher EIC amount'; 'Complete and attach Schedule EIC whether or not your qualifying child (or children) has a valid SSN' · Checked October 31, 2026

5. According to IRS Publication 596, if your or your spouse's SSN is missing from the return because you did not have a valid SSN by the due date and you later get one, you cannot file an amended return to claim the EIC; but if you had an SSN that was not valid for the EIC and by the due date became eligible for a card without 'Not valid for employment', you may claim the EIC on an original or amended return even if the card was not updated in time; and a card reading 'Valid for work only with DHS authorization' is valid only if that authorization is still valid.

   Sources 2 · Publication 596, 'Rule 2': 'and you later get a valid SSN, you can’t file an amended return to claim the EIC'; 'became eligible for a social security card without “Not valid for employment” printed on it, you may claim the EIC on an original or amended'; 'even if the social security card wasn’t updated by the due date'; 'If your social security card reads “Valid for work only with INS authorization” or “Valid for work only with DHS authorization,” you have a valid SSN, but only if that authorization is still valid' · Checked October 31, 2026

6. According to the IRS, you can claim the EITC without a qualifying child if you meet the basic rules and also lived in the United States for more than half the tax year (the 50 states, the District of Columbia and U.S. military bases; not territories such as Guam, the Virgin Islands or Puerto Rico), cannot be claimed as a qualifying child or dependent of another person, and are at least 25 but under 65 at the end of the year (on a joint return, at least one spouse must meet the age rule).

   Sources 1 · Who qualifies for the Earned Income Tax Credit (EITC), 'Claim the EITC without a qualifying child': 'Lived in the United States for more than half the tax year'; 'The United States includes the 50 states, the District of Columbia and U.S. military bases'; 'It does not include U.S. territories such as Guam, the Virgin Islands or Puerto Rico'; 'Cannot be claimed as a qualifying child of another taxpayer or dependent of another person'; 'You must be at least age 25 but under age 65 at the end of the year'; 'If married and filing a joint return, at least one spouse must meet the age rule' · Checked October 31, 2026

7. According to the IRS, if you are married and do not file a joint return, you can claim the EITC if you had a qualifying child who lived with you more than half the year and either you lived apart from your spouse for the last 6 months of the year, or you were legally separated under your state's law by a written separation agreement or a decree of separate maintenance and did not live in the same household as your spouse at the end of the year.

   Sources 1 · Who qualifies for the Earned Income Tax Credit (EITC), 'Married filing separate': 'had a qualifying child who lived with you for more than half of the tax year and either of the following apply'; 'You lived apart from your spouse for the last 6 months of tax year'; 'You were legally separated according to your state law under a written separation agreement, or a decree of separate maintenance and you didn't live in the same household as your spouse at the end of the tax year' · Checked October 31, 2026

8. According to the IRS, to claim the EITC you must be a U.S. citizen or resident alien all year; if you were a nonresident alien for part of the year, you can only claim it if you file married filing jointly, your spouse is a U.S. citizen or resident alien, and you choose to be treated as a U.S. resident.

   Sources 1 · Who qualifies for the Earned Income Tax Credit (EITC), 'U.S. citizen or resident alien': 'To claim the EITC, you must be a U.S. citizen or resident alien all year'; 'you can only claim the EITC if your filing status is married filing jointly and your spouse is a U.S. citizen or resident alien, and you choose to be treated as a U.S. resident' · Checked October 31, 2026

9. Under the law (26 U.S.C. §32(c)(1)(E) and (m)), no earned income credit is allowed if the return does not include the individual's taxpayer identification number and, if married, the spouse's; and for that rule, the number means a Social Security number issued by the Social Security Administration on or before the return's due date, excluding numbers issued only for non-work purposes (clause (II) of section 205(c)(2)(B)(i) of the Social Security Act).

   Sources 3 · 26 U.S.C. §32(c)(1)(E), 'Identification number requirement': 'No credit shall be allowed under this section to an eligible individual who does not include on the return of tax for the taxable year'; 'such individual’s taxpayer identification number'; 'if the individual is married, the taxpayer identification number of such individual’s spouse'; §32(m), 'Identification numbers': 'a taxpayer identification number means a social security number issued to an individual by the Social Security Administration (other than a social security number issued pursuant to clause (II)'; 'on or before the due date for filing the return for the taxable year' · Checked October 31, 2026

10. According to the IRS, the child tax credit (CTC) is a non-refundable credit that reduces the tax owed by people with a qualifying child; the additional child tax credit (ACTC) is the refundable part of the CTC, letting certain people get a refund when the credit exceeds their tax; and the credit for other dependents (ODC) is a non-refundable credit for people with dependents who are not eligible for the CTC or ACTC.

    Sources 4 · Child Tax Credit (reviewed October 29, 2026): 'The Child Tax Credit (CTC) is a non-refundable credit that allows people with a qualifying child to reduce their tax liability'; 'The Additional Child Tax Credit (ACTC) is a refundable part of the CTC'; 'to receive a refund if the CTC is more than their tax liability'; 'Credit for Other Dependents (ODC) is a non-refundable credit for taxpayers with dependents who are not eligible for the CTC/ACTC' · Checked October 31, 2026

11. According to the IRS, for the child tax credit you (or your spouse, if filing jointly) and each qualifying child must have a Social Security number valid for employment in the United States and issued before the return's due date (including extensions); and generally the child must be under 17 at the end of the year, be your son, daughter, stepchild, eligible foster child, sibling or a descendant of one of them (such as a grandchild, niece or nephew), not provide more than half of their own support, have lived with you more than half the year, be claimed as your dependent, not file a joint return (except only to claim a refund) and be a U.S. citizen, U.S. national or U.S. resident alien.

    Sources 4 · Child Tax Credit, 'Who qualifies for the Child Tax Credit/Additional Child Tax Credit': 'you (or your spouse, if married filing jointly,) and each qualifying child must have a Social Security number that is valid for employment in the United States and issued before the due date of the tax return (including extensions)'; 'Be under 17 at the end of the tax year'; 'Be your son, daughter, stepchild, eligible foster child, brother, sister'; 'Not provide more than half of his or her own support'; 'Have lived with you for more than half the tax year'; 'Be claimed as a dependent on your return'; 'Not file a joint return for the year'; 'Be a U.S. citizen, U.S. National or a U.S. resident alien' · Checked October 31, 2026

12. According to the IRS page, for the tax year it names, the child tax credit is worth up to $2,200 per qualifying child; if you owe little or no federal income tax, the additional credit (ACTC) can give you up to $1,700 per child depending on income, and you need earned income of at least $2,500; and you get the full credit if your income is not more than $200,000 ($400,000 on a joint return).

    Sources 4 · Child Tax Credit ('to be a qualifying child for the 2025 tax year'): 'The Child Tax Credit is worth up to $2,200 per qualifying child'; 'you may qualify for the Additional Child Tax Credit, up to $1,700 per qualifying child depending on your income'; 'You must have earned income of at least $2,500 to be eligible for the ACTC'; 'your annual income is not more than $200,000 ($400,000 if filing a joint return)' · Checked October 31, 2026

13. According to the IRS Schedule 8812 instructions, if neither you nor your spouse (if filing jointly) has a valid SSN, you cannot claim the CTC or ACTC on either your original or an amended return; on a joint return only one spouse needs a valid SSN, and the other must have an SSN or an ITIN issued by the due date; and for these credits a valid SSN is one that is valid for employment and issued by the Social Security Administration before the due date (including extensions).

    Sources 5 · Instructions for Schedule 8812 (Form 1040) (2025), 'SSN Required Before the Due Date of Your Return To Claim the CTC and ACTC': 'If you, and your spouse if filing jointly, do not have a valid SSN, you can’t claim the CTC or ACTC on either your original or an amended'; 'If you are filing a joint return, only one spouse is required to have a valid SSN to be eligible for the CTC or ACTC'; 'The other spouse must have either an SSN or ITIN, and it must have been issued on or before the due date of the return'; 'a valid SSN is one that is valid for employment and that is issued by the Social Security Administration before the due date' · Checked October 31, 2026

14. According to the IRS Schedule 8812 instructions, if your qualifying child does not have a valid SSN, you cannot use the child for the CTC or ACTC on either your original or an amended return; but if the child has another type of taxpayer identification number issued by the due date, you may be able to claim the ODC for that child.

    Sources 5 · Instructions for Schedule 8812 (Form 1040), 'Qualifying child required to have an SSN': 'If you have a qualifying child who does not have a valid SSN, you can’t use the child to claim the CTC or ACTC on either your original or an amended'; 'but has another type of taxpayer identification number issued on or before the due date'; 'you may be able to claim the ODC for that child' · Checked October 31, 2026

15. According to the IRS Schedule 8812 instructions, the credit for other dependents is for a dependent who meets these conditions: you claim the person as a dependent, you cannot use the person for the CTC or ACTC, the person is a U.S. citizen, national or resident alien, and the person has an SSN, ITIN or ATIN issued by the due date; you (or your spouse if filing jointly) must have an SSN or ITIN issued by that date; if you apply for the ITIN or ATIN by the due date and the IRS issues it, it is considered issued in time; and, as an example, your sibling's child who lives in Mexico and is not a U.S. citizen, national or resident alien cannot be used for the ODC.

    Sources 5 · Instructions for Schedule 8812 (Form 1040), 'TIN Required by Due Date of Your Return To Claim the ODC' and 'Credit for Other Dependents (ODC)': 'If you, or your spouse if filing jointly, do not have an SSN or ITIN issued on or before the due date'; 'the IRS will consider your ITIN as issued on or before the due date of your return'; 'The person is claimed as a dependent on your return'; 'The person can’t be used by you to claim the CTC or ACTC'; 'The person was a U.S. citizen, U.S. national, or U.S. resident alien'; 'The person has an SSN, ITIN, or ATIN issued on or before the due date'; 'Your sibling’s 10-year-old child lives in Mexico and qualifies as your dependent'; 'You can’t use the child to claim the ODC' · Checked October 31, 2026

16. According to the IRS, the credit for other dependents is worth at most $500 per dependent and begins to decrease if your adjusted gross income exceeds $200,000 ($400,000 married filing jointly); and you claim it by listing your children and other dependents on Form 1040 and attaching Schedule 8812.

    Sources 4 · Child Tax Credit, 'Who qualifies for the Credit for Other Dependents' and 'How to determine eligibility and claim the credits': 'The maximum credit amount is $500 for each dependent and begins to decrease in value if your adjusted gross income exceeds $200,000 ($400,000 for married filing jointly)'; 'claim the CTC/ACTC or ODC by entering your children and other dependents on Form 1040'; 'attaching a completed Schedule 8812' · Checked October 31, 2026

17. Under the law (26 U.S.C. §24(h)(7)), no child tax credit is allowed for a qualifying child unless the return includes the taxpayer's Social Security number (or, on a joint return, that of at least one spouse) and the child's Social Security number; the number counts only if it was issued to a citizen or with work authorization, and before the return's due date; and under §24(h)(4)(C), a qualifying child for whom the credit is denied because of that rule is treated as a dependent for the $500 credit.

    Sources 6 · 26 U.S.C. §24(h)(7), 'Social security number required': 'No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes on the return'; 'the taxpayer’s social security number (or, in the case of a joint return, the social security number of at least 1 spouse)'; 'the social security number of such qualifying child'; 'to a citizen of the United States or pursuant to subclause (I)'; 'before the due date for such return'; §24(h)(4)(A) and (C): 'shall be increased by $500 for each dependent'; 'In the case of any qualifying child with respect to whom a credit is not allowed under this section by reason of paragraph (7), such child shall be treated as a dependent to whom subparagraph (A) applies' · Checked October 31, 2026

18. According to the IRS Schedule 8812 instructions, if you claim the CTC, ACTC or ODC in error and it is determined that the error was due to reckless or intentional disregard of the rules, you cannot claim any of these credits for 2 years even if otherwise eligible; if it was due to fraud, for 10 years; and you may also have to pay penalties.

    Sources 5 · Instructions for Schedule 8812 (Form 1040), 'Improper Claims': 'due to reckless or intentional disregard of the CTC, ACTC, or ODC rules, you will not be allowed to claim any of these credits for 2 years'; 'If it is determined that your error was due to fraud, you will not be allowed to claim any of these credits for 10 years'; 'You may also have to pay penalties' · Checked October 31, 2026

19. According to the IRS Schedule 8812 instructions, a refund you receive from the ACTC cannot be counted as income when deciding whether you or anyone else is eligible for benefits or assistance, or how much they receive, under any federal program or any state or local program financed in whole or in part with federal funds, such as TANF, Medicaid, SSI and SNAP (formerly food stamps); and it cannot be counted as a resource for at least 12 months after you receive it.

    Sources 5 · Instructions for Schedule 8812 (Form 1040), 'Effect of Credit on Welfare Benefits': 'Any refund you receive as a result of taking the ACTC can’t be counted as income when determining if you or anyone else is eligible for benefits or assistance'; 'under any federal program or under any state or local program financed in whole or in part with federal funds'; 'Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program'; 'the refund can’t be counted as a resource for at least 12 months after you receive it' · Checked October 31, 2026

20. According to the IRS, an ITIN does not qualify you for the Earned Income Tax Credit; allowable benefits for ITIN applicants include filing a joint return with a citizen or resident alien spouse, the child and dependent care credit and the $500 credit for other dependents for dependents who are not eligible for the child tax credit; to claim the ODC with an ITIN application, the dependent must be a resident alien or U.S. national, and the return must have the 'Credit for other dependents' box checked next to the dependent's name and include Schedule 8812; and if you use tax software, make sure that box is checked, because it may not be checked automatically when no number is listed.

    Sources 7 · Individual taxpayer identification number (ITIN) (reviewed October 28, 2026), 'What an ITIN is used for' and 'Allowable tax benefits': 'Qualify you for Social Security benefits or the Earned Income Tax Credit'; 'you can file a joint tax return with a spouse who’s a U.S. citizen or resident alien'; 'Child and dependent care credit'; 'This $500 non-refundable credit is available to taxpayers with dependents who aren’t eligible for the child tax credit'; 'Dependent ITIN applicants must be a resident alien or a U.S. national'; 'Have the "Credit for other dependents" box checked next to the dependent's name'; 'The software may not automatically check it when no taxpayer identification number is listed on the return' · Checked October 31, 2026

21. According to the IRS, if you claimed the EITC or ACTC, the IRS cannot issue those refunds before mid-February, and this applies to the entire refund, not just the part from those credits; you can check your date in Where's My Refund in mid-to-late February; and to see whether you qualify for the CTC, ACTC or ODC, the IRS offers its Interactive Tax Assistant.

    Sources 4 · Child Tax Credit: 'If you claimed the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC), the IRS cannot issue these refunds before mid-February'; 'This applies to the entire refund, even the portion not associated with these credits'; 'Check Where’s My Refund in mid-to late February for your personalized refund date'; 'Use the Interactive Tax Assistant to see if you’re eligible to claim the CTC, ACTC or ODC' · Checked October 31, 2026

22. According to the IRS, the VITA and TCE programs prepare basic returns for free for people who qualify, VITA generally focuses on taxpayers who meet the EITC income guidelines, and you find sites with the IRS locator or at 800-906-9887.

    Sources 8 · Free tax return preparation for qualifying taxpayers (reviewed October 19, 2026): 'offer free basic tax return preparation to qualified individuals'; 'generally focuses on serving taxpayers who meet the Earned Income Tax Credit (EITC) income guidelines'; 'use the VITA Locator Tool or call 800-906-9887' · Checked October 31, 2026