Part 1 Tax Credits question: child tax credit

Part 1Tax Credits

Raúl has an ITIN and his wife has an SSN valid for employment; they file jointly for 2025. Their 6-year-old daughter has an SSN. Can they claim the child tax credit?

A Yes, but only the refundable part
B No; both spouses must have valid SSNs
C No; a taxpayer with an ITIN can claim only the credit for other dependents
D Yes; on a joint return only one spouse needs a valid SSN

Show the answer and explanation

Answer: D. Yes; on a joint return only one spouse needs a valid SSN

Beginning in 2025, the taxpayer must have a valid SSN to claim the child tax credit, but on a joint return only one spouse needs one; the other must have an SSN or ITIN issued by the due date. The child must also have a valid SSN. Raúl's wife has an SSN and the daughter has one, so they qualify. Source: IRC 24(h)(7) as amended by P.L. 119-21; 2025 Schedule 8812 instructions; 2025 Form 1040 instructions, What's New. Tax year: 2025 (law as of 31 Dec 2025).

Common mistake

Requiring both spouses to have SSNs.

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Original study material mapped to the public IRS SEE content outlines; not a real exam question.Not affiliated with or endorsed by the IRS or PSI. Verify figures and rules against current guidance before relying on them.