One spouse has an ITIN? What changed for 2025 and 2026 returns

The 2025 tax law (Public Law 119-21, often called the One Big Beautiful Bill) added Social Security number rules to several credits and new deductions. Here is what that means for a family where one spouse files with an ITIN. Updated October 23, 2026.

Credit or deduction	Number rule	Family with one ITIN spouse, filing jointly
Child tax credit (up to $2,200 per child for 2025 and 2026; up to $1,700 refundable)	The child needs an SSN. The taxpayer needs an SSN; on a joint return, at least one spouse must have one. Starts with 2025 returns.	Can still claim it for children with SSNs if the other spouse has an SSN. Not available if both spouses only have ITINs.
Credit for other dependents (up to $500)	Dependents may have an ITIN.	Still available, for example for a child with an ITIN.
Earned income tax credit	You, and your spouse on a joint return, need an SSN valid for work by the due date of the return.	Not available on a joint return while one spouse has only an ITIN.
No tax on tips / no tax on overtime (2025 to 2028)	The worker needs an SSN valid for employment, and married couples must file jointly.	The rules for a spouse without an SSN are strict. We check your case before you count on this deduction.
American Opportunity and Lifetime Learning credits	For tax years beginning after December 31, 2025: SSN for the taxpayer, the spouse on a joint return and the student.	Not available on a joint return while one spouse has only an ITIN, starting with 2026 returns.
Minnesota Child and Working Family Credit	The Department of Revenue's page (updated March 10, 2026) no longer lists filing with an ITIN as a disqualifier; it did before tax year 2023.	Ask us to check your eligibility each year; Minnesota rules can change.
Minnesota renter's credit	A valid SSN or ITIN qualifies.	Available if you meet the income and rent rules. Renter's credit guide

What you can do

Compare filing jointly and separately. Joint returns usually win, but the new rules make the comparison worth running every year.
Keep the ITIN active. An ITIN not used on a federal return in three years in a row expires on December 31 of the third year. ITIN help
Tell us when someone gets an SSN. A spouse or child who receives a Social Security number by the return's due date can change which credits you get.
Don't amend just because the law changed. Ask first: some changes apply only to newer tax years.

Every family is different. We review your return line by line and explain the result before you sign, in English or Spanish.

Call 612-440-3988 Book online

Sources (checked October 23, 2026):

General information, not legal or tax advice. Tax rules for your family depend on your facts.