Child Tax Credit

The Child Tax Credit is a U.S. tax credit for taxpayers with qualifying children under age 17. U.S. expats can claim it if the child meets the IRS rules, including the Social Security number requirement.

Why it matters for U.S. expats

The Child Tax Credit can reduce U.S. tax owed and, through the Additional Child Tax Credit, may create a refund. For 2025 returns filed in 2026, the credit is up to $2,200 per qualifying child, with up to $1,700 refundable through the Additional Child Tax Credit. The Foreign Earned Income Exclusion can affect refund eligibility, so expat parents often need to compare the FEIE with the Foreign Tax Credit before filing.

Common questions

1. Can U.S. expats claim the Child Tax Credit for children living abroad?

Yes. A child can live abroad and still qualify if the IRS relationship, age, residency, support, dependent, citizenship, and SSN rules are met.

2. Does a child need a Social Security number for the Child Tax Credit?

Yes. The child must have a valid Social Security number issued before the due date of the return, including extensions.

3. Can expats claim the Child Tax Credit for a child born abroad?

Yes, if the child qualifies as a U.S. citizen, U.S. national, or U.S. resident alien and has a valid Social Security number by the return deadline.

4. Can a child with an ITIN qualify for the Child Tax Credit?

No. A child with only an ITIN does not qualify for the Child Tax Credit or Additional Child Tax Credit.

5. Is the Child Tax Credit refundable for U.S. expats?

Part of the credit may be refundable through the Additional Child Tax Credit if the taxpayer meets the income and filing requirements.

6. Does the Foreign Earned Income Exclusion affect the Child Tax Credit?

Yes. Claiming the Foreign Earned Income Exclusion can reduce or eliminate eligibility for the refundable Additional Child Tax Credit.

7. Is the Foreign Tax Credit better than the FEIE for expat parents?

It can be. The Foreign Tax Credit may preserve access to the Additional Child Tax Credit, while the FEIE can block it.

8. What form is used to claim the Child Tax Credit?

The Child Tax Credit is claimed on Form 1040 and calculated using Schedule 8812.

9. Can divorced or separated parents both claim the Child Tax Credit?

No. Only one taxpayer can claim the same child for the Child Tax Credit in a tax year.

10. Can expats claim the Credit for Other Dependents instead?

Yes, if the dependent does not qualify for the Child Tax Credit but meets the rules for the Credit for Other Dependents.

Related forms

• Form 1040: U.S. Individual Income Tax Return
• Schedule 8812: Credits for Qualifying Children and Other Dependents
• Form 2555: Foreign Earned Income Exclusion
• Form 1116: Claiming the Foreign Tax Credit

When to get help

Professional guidance is important when:

• Your child was born abroad and needs a Social Security number.
• You are choosing between the Foreign Earned Income Exclusion and the Foreign Tax Credit.
• You want to claim the refundable Additional Child Tax Credit.
• You share custody or support with another parent.
• Your spouse or child does not have a U.S. tax identification number.
• You need to amend a return to claim or correct the credit.

Bright!Tax can help determine whether your child qualifies, compare FEIE vs. FTC outcomes, and file the credit correctly from abroad. Get started with Bright!Tax.

Related Bright!Tax guides

• Child Tax Credit for Americans living abroad
• Foreign Tax Credit vs. Foreign Earned Income Exclusion
• Form 1040: Filing from abroad

Official sources

• IRS: Child Tax Credit
• IRS: About Schedule 8812
• IRS: Instructions for Schedule 8812
• IRS: Child Tax Credit FAQ on ITINs and SSNs
• IRS: Does my child qualify for the Child Tax Credit?

Reviewed by

Katelynn Minott, CPA & CEO

Last reviewed

June 2026