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1 1 (December 16, 2021)

handle is hein.crs/goveezx0001 and id is 1 raw text is: Congressional *.Research Service informing the qeislative debate since 1914___________________ The Child Tax Credit and Individual Taxpayer Identification Numbers (ITINs) December 16, 2021 With consideration of the Build Back Better Act (BBBA; H.R. 5376), congressional interest has focused on whether children who do not have Social Security numbers (SSNs) should be eligible for the child tax credit. In 2021, the credit has been temporarily expanded and is a near-universal benefit for all but the highest-income families with children who file a federal income tax return. Under current law, from 2018 through 2025, taxpayers who do not provide the SSN of an otherwise- eligible child cannot receive a child credit for that child-including the expanded credit for 2021. Hence, taxpayers cannot receive the child credit for children who have individual taxpayer identification numbers (ITINs). The House-passed BBBA and the updated Senate Finance Committee text released December 11, 2021, would strike this temporary SSN requirement and allow taxpayers to claim the credit for otherwise eligible children with any taxpayer identification (ID) number, including ITINs, beginning in 2022. This Insight provides an overview of ITINs and the legislative history of the child tax credit's ID requirement. Individual Taxpayer Identification Numbers Individuals must provide a unique identifying number when they file tax returns with the Internal Revenue Service (IRS). The general rule is that an individual's taxpayer ID number is their SSN. SSNs are issued by the Social Security Administration (SSA) to U.S. citizens and certain groups of noncitizens-specifically, lawful permanent residents (green card holders), asylees, refugees, and other noncitizens who are authorized to work in the United States. These SSNs are sometimes referred to as work-authorized SSNs. SSA also issues SSNs to a small share of noncitizens without work authorization who need an SSN to receive certain public benefits. Taxpayers who are ineligible for SSNs are required to use ITINs when filing their tax returns with the IRS. ITINs are issued by the IRS solely to enable noncitizens who do not have, and are ineligible for, SSNs to comply with federal tax law. ITIN use is often equated with immigration status, but use of an ITIN does not necessarily mean an individual is unlawfully present. Past research has indicated that the IRS and the Treasury Inspector Congressional Research Service https://crsreports.congress.gov IN11830 CRS INSIGHT Prepared for Members and Committees of Congress

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