The Child Tax Credit is a tax credit provided to taxpayers for each qualifying dependent child. This credit was expanded in 2021 under the American Rescue Plan, which increased the maximum credit amount and made it refundable for more families. Non-U.S. citizens with qualifying children can also claim this credit, but they need to have an Individual Taxpayer Identification Number ITIN! to do so.

To claim the Child Tax Credit, the taxpayer must have a qualifying child who meets certain requirements such as being under the age of 17 and related to the taxpayer. The child must also have a Social Security number or an ITIN.

For non-U.S. citizens, it is essential to obtain an ITIN for their child in order to claim the Child Tax Credit. The ITIN application process requires documentation such as a birth certificate and a valid passport. Once the ITIN is obtained, the taxpayer can claim the Child Tax Credit on their tax return.

It is important to note that not all taxpayers with an ITIN can claim the Child Tax Credit. The taxpayer must also have earned income from working in the U.S. or have a spouse with earned income in order to qualify.

Additionally, the amount of the credit depends on the taxpayer's income level and number of qualifying children. For tax year 2021, the maximum credit amount per child is $3,600 for children under the age of 6 and $3,000 for children ages 6 to 17. The credit begins to phase out for taxpayers with an adjusted gross income of $75,000 for single filers and $150,000 for joint filers.

In summary, non-U.S. citizens with qualifying children can claim the Child Tax Credit by obtaining an ITIN for their child and meeting the other eligibility requirements. It is important to seek professional tax advice to ensure accurate and proper claiming of the credit on your tax return.