Can I File My Newborn on My Taxes Without an ITIN?
Learn how to navigate tax filing for your newborn, including eligibility, credits, and steps if your child lacks an ITIN or is not in the country.
Filing taxes can become more complex with the addition of a newborn, particularly when it comes to meeting identification requirements. Many new parents wonder whether they can claim their newborn on their tax return without an Individual Taxpayer Identification Number (ITIN). Understanding how this situation affects eligibility for tax credits and adjustments to past returns is essential.
Dependent Eligibility Criteria
To claim a newborn as a dependent, the IRS requires meeting criteria related to relationship, age, residency, and support. For newborns, the relationship test is simple, as they are your biological child. The age test is also inherently met since the child is under 19 years old, or under 24 if a full-time student.
The residency test requires the child to live with you for more than half the tax year. For newborns, the IRS provides an exception: if the child was born at any point during the tax year, they are considered to have lived with you for the entire year, as long as they were born alive. This simplifies the process for new parents.
The support test requires the child not to provide more than half of their own support during the tax year, which is generally not an issue for newborns who rely entirely on their parents. The IRS also mandates a valid Social Security Number (SSN) for each dependent. If your newborn does not yet have an SSN, you can apply through the Social Security Administration. Filing for an extension or amending your return later may be necessary if the SSN is delayed.
Tax Credit Possibilities
Tax credits can provide significant savings for new parents. The Child Tax Credit allows eligible taxpayers to claim up to $2,000 per qualifying child under age 17 for the 2024 tax year. Up to $1,400 of this credit can be refundable if it exceeds tax liability. To qualify, the child must have a valid SSN by the tax return due date, including extensions.
The Earned Income Tax Credit (EITC) offers additional relief for low and moderate-income working parents. For 2024, the maximum EITC is approximately $6,660 for families with three or more qualifying children. Eligibility depends on income and meeting residency and relationship criteria.
Parents with childcare expenses may also benefit from the Child and Dependent Care Credit, which allows a percentage of qualifying expenses to be claimed—up to $3,000 for one child or $6,000 for two or more. The percentage depends on adjusted gross income, with a maximum of 35%. This credit is non-refundable, meaning it reduces tax liability but does not result in a refund.
Filing When the Child Is Not in the Country
Filing taxes while your newborn is abroad adds complexity. To claim a child as a dependent, they must meet residency requirements, which are often satisfied through U.S. citizenship. U.S. citizens generally meet these requirements regardless of physical location.
For parents living overseas, understanding how the Foreign Earned Income Exclusion (FEIE) interacts with child-related tax benefits is crucial. The FEIE allows taxpayers to exclude up to $112,000 of foreign-earned income for 2024 but does not prevent claiming the Child Tax Credit or Additional Child Tax Credit if the child has a valid SSN and meets other criteria.
If your child is born abroad and lacks an SSN, applying for a Consular Report of Birth Abroad can expedite the process. This document serves as proof of U.S. citizenship and facilitates obtaining the SSN necessary for tax filing.
Adjusting a Past Return if ID Arrives Later
If your newborn’s SSN or ITIN arrives after you have filed your tax return, you can amend the return to claim missed benefits. Filing an amended return using Form 1040-X allows adjustments, such as adding a dependent, within three years of filing the original return or two years of paying the tax, whichever is later.
Amending a return can unlock credits or deductions previously unavailable. For instance, if you were unable to claim the Child Tax Credit due to a missing SSN, you can file an amendment once the number is obtained. The IRS typically processes amended returns within 16 weeks, and you can track progress using the “Where’s My Amended Return?” tool.