Can an ITIN holder claim the Earned Income Tax Credit (EITC)?

Short answer: ❌ No — an ITIN holder cannot claim the Earned Income Tax Credit (EITC).

Here’s the rule that tax professionals (like you and your team at Negozee) need to watch carefully during filing season:

🔐 EITC Requires a Valid Social Security Number (SSN)

To qualify for the Earned Income Tax Credit, the IRS requires that:

• ✅ The taxpayer has a valid SSN
• ✅ The spouse (if filing MFJ) has a valid SSN
• ✅ Each qualifying child has a valid SSN

And that SSN must be:

Issued before the due date of the return (including extensions)
AND
Valid for employment in the United States

🚫 ITIN = Automatically Disqualified for EITC

If the taxpayer (or spouse on a joint return):

• Files using an ITIN (Individual Taxpayer Identification Number) instead of an SSN
  ➡️ They are not eligible for EITC — even if:
  • They worked legally
  • Paid taxes
  • Have qualifying children with SSNs
  • Meet all income requirements

⚠️ Common Mistake in Mixed-Status Families

Example:

• Taxpayer: ITIN
• Spouse: SSN
• Children: SSNs

👉 Still NOT eligible for EITC if filing Married Filing Jointly because both spouses must have SSNs.

Also:

• Filing Married Filing Separately ❌ does not allow EITC either.

🟡 Planning Opportunity (Future Years)

If your ITIN client:

• Later receives a valid SSN that’s authorized for work
  They may be able to claim EITC going forward — but:

❗ They cannot go back and amend prior ITIN-year returns to claim EITC for those years.