Question

Benjamin and Amelia Hopkins have been married since 2016. Benjamin is a U.S. citizen with a valid Social Security number. Amelia is a resident alien with an Individual Taxpayer Identification Number (ITIN). They elect to file Married Filing Jointly. Benjamin worked in 2020 and earned wages of $25,000. Amelia worked part-time and earned wages of $15,000. They have two children: Harper, who is 9 years old, and Evelyn, who is 12 years old. Both children were supported by their parents all year. Harper is a U.S. citizen and has a valid Social Security number. Evelyn is a resident alien and has an ITIN. Benjamin, Amelia, Harper, and Evelyn lived together in the U.S. all year 7. Which credit(s) can the Hopkins claim on their 2020 tax return

Answer 1

Benjamin and Amelia Hopkins

The Hopkins can claim on their 2020 tax return child tax credit of $2,000 for Harper only.

Step-by-step explanation:

a) Data and Calculations:

Benjamin and Amelia Hopkins = Married and Filing Jointly

Benjamin = a U.S. citizen with a valid Social Security number

Amelia = a resident alien with an Individual Taxpayer Identification Number (ITIN)

Benjamin's 2020 earned wages = $25,000

Amelia's 2020 earned wages = $15,000

Total gross income = $40,000

Dependent children = Harper, 9 and Evelyn, 12

Harper = a U.S. citizen with a valid Social Security number (SSN)

Evelyn = a resident alien and has an ITIN

b) Benjamin and Amelia cannot claim the child tax credit for Evelyn since she does not have the SSN even though she has an ITIN. They can claim for Harper, who has an SSN. Harper is a qualifying child and eligible for the child tax credit (CTC) of $2,000 per child.