Child Tax Credit $2,200 and SSN Rules: Compliance Planning for Families
OBBBA §70104: CTC up to $2,200 per qualifying child (2025), with ACTC up to about $1,700 refundable. Child and at least one MFJ spouse need work-authorized SSNs. ITIN-only children may get $500 ODC instead. Federal credit ≠ automatic NC cut.
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