By situation
Social Security numbers, ITINs and the earned income credit
The federal credit is closed to filers who have an ITIN instead of a Social Security number. Nine state credits are open to them.
Federal and state credits with an SSN or an ITIN
Credits for tax year 2025, head of household, 1 qualifying child
$8,192
| Federal EITC | $4,328 |
| Colorado Earned Income Tax Credit | $2,164 |
| Child tax credit, lowers your tax | $0 |
| Additional child tax credit, refundable | $1,700 |
Plateau: the federal credit is at its maximum; federal maximum $4,328, nothing from $50,434.
$500 of child tax credit is lost: it exceeds your federal tax and the refundable cap.
Rules of the Colorado creditTo claim the federal earned income credit, you, your spouse on a joint return and each qualifying child must have a Social Security number valid for employment, issued on or before the due date of the return, including extensions. An Individual Taxpayer Identification Number, or ITIN, does not qualify, and neither does an SSN marked "Not valid for employment" when it was issued only to receive benefits. If a child lacks a valid SSN, the filer may still claim the credit as a worker without a qualifying child. Nine jurisdictions accept ITIN filers for their own credit, computed as if the federal SSN test were met: California, Colorado, the District of Columbia, Illinois, Maine, Maryland, Minnesota, Oregon and Washington. For the child tax credit, the 2025 law requires an SSN for each child and for at least one spouse.
Federal and state credit for one household
Illinois credit, 2025, 1 child
$1,212
| Federal EITC | $4,328 |
| State rule | 20% |
| Federal and state together | $5,540 |
Head of household filer, age 30.
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
Credits open to ITIN filers
| State | Form | Rule for 2025 |
|---|---|---|
| California | FTB 3514 | own table up to $32,900 of earned income, plus up to $1,189 with a child under 6 |
| Colorado | DR 0104CR | 50% of the federal credit |
| District of Columbia | Form D-40, Schedule H and Schedule N | 100% of the federal credit; own formula without a child |
| Illinois | Schedule IL-E/EITC | 20% of the federal credit, plus a child credit of 40% of it (child under 12) |
| Maine | Form 1040ME, Schedule A | 25% of the federal credit, 50% without a qualifying child |
| Maryland | Form 502, lines 22 and 42 | 50% against tax, or 45% refundable; 100% without a qualifying child |
| Minnesota | Schedule M1CWFC | own formula: $1,750 a child plus 4% of the first $9,480 earned |
| Oregon | Schedule OR-ASC | 9% of the federal credit, 12% with a child under 3 |
| Washington | Application to the Department of Revenue | own amounts, $335 to $1,330 |
In the calculator above, open the details and answer "No" to the question on SSNs: the federal credit drops to zero, and the state credit is still computed if the state accepts ITIN filers. Colorado, for example, pays 50% of what the federal credit would have been for 2025.
Mixed-status families
When one spouse has an SSN and the other an ITIN, the couple cannot claim the federal earned income credit on a joint return. Filing separately does not help unless the separated spouse rule applies. For the child tax credit, the 2025 law accepts a joint return where only one spouse has an SSN, as long as each child claimed has one; a child with an ITIN can be claimed for the $500 credit for other dependents instead. The Schedule 8812 instructions have the rules.
Getting a number in time
A newborn can get an SSN through the hospital at birth registration, which usually arrives within weeks. The test looks at the date the number was issued: one issued after the due date of the return, April 15 in a normal year or October 15 with an extension, does not count for that year, and a late number cannot be used on an amended return for that year either. The Publication 596 sets out the details in its chapter 1.