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The short answer
Immigrants can claim the Earned Income Tax Credit if they have earned income, a valid Social Security number by the return due date (for themselves, a spouse filing jointly and every child claimed), and were a US citizen or resident alien for the whole year, or are a nonresident married to one and filing jointly. An ITIN does not meet the SSN rule, and anyone filing Form 2555 cannot claim it.
The basic rules
The IRS page Who qualifies for the Earned Income Tax Credit (updated 1 October 2026) sets out the tests every claimant must meet:
- You have earned income, such as wages or self-employment profit.
- Your investment income is below the IRS limit for the year.
- You have a valid Social Security number by the due date of your return, including extensions. This applies to you, your spouse if filing jointly, and any child you claim.
- You were a US citizen or resident alien all year, or you meet the rules for a nonresident alien married to a US citizen or resident alien and filing jointly.
- You do not file Form 2555 (foreign earned income).
- If you are separated and not filing jointly, you meet the separate-spouse rules.
The income limits and the credit amounts depend on your filing status and number of children, and change each year. The IRS publishes them on its earned income and credit tables page; check the figures for the year you are filing rather than relying on an old number.
How this plays out for different immigrant households
| Situation | EITC position |
|---|---|
| Green card holder, whole year in the US, SSN | Can qualify if the income tests are met |
| Arrived mid-year on a green card | Was not a resident alien all year; check the dual-status rules and the joint-filing option with a preparer |
| H-1B or L-1 worker who is a resident alien for tax all year, SSN | Can qualify on the residency test; immigration status itself is not the test |
| F-1 or J-1 student who is a nonresident alien for tax | Does not meet the resident-all-year test unless married filing jointly under the special rules |
| Worker with an ITIN only | Does not meet the SSN rule |
| Couple where one spouse has an SSN and the other an ITIN, filing jointly | The rule covers your spouse if filing jointly, so a joint claim needs both SSNs; read the IRS rules for this case |
The residency test is about tax residence, which is decided by the green card test or the substantial presence test, not by your visa label. Our guide to the substantial presence test explains how to tell, and the dual-status year covers your arrival year.
Claiming without children
Workers without a qualifying child can claim a smaller EITC if they also:
- lived in the United States for more than half the tax year (the 50 states, DC and US military bases, but not Puerto Rico, Guam or the US Virgin Islands);
- cannot be claimed as anyone else's qualifying child or dependant;
- were at least 25 but under 65 at the end of the year (on a joint return, at least one spouse must meet this).
Many newly arrived Nigerians in their twenties with a first US job fall into this group. A 23-year-old with no children does not, however low the income.
Children and the EITC
A child you claim must have a valid SSN and must meet the EITC's own qualifying-child tests, which are set out on the IRS's qualifying child pages. A child living in Nigeria is unlikely to meet them. If your children are in the US but one has only an ITIN, that child cannot be claimed for the EITC, although you may still claim the credit as a worker without a qualifying child if you meet those rules.
The Child Tax Credit works differently for that child. It also needs a work-valid SSN, but a child with an ITIN can count for the $500 Credit for Other Dependents if the other tests are met (IRS Child Tax Credit page, September 2026). So an ITIN child can still bring some tax benefit to the household even though the EITC is closed. Our Child Tax Credit guide covers that side.
Worked example
Example only. Bisi, 27, arrived in Houston on an immigrant visa in January, received her SSN in February and worked all year as a care assistant. She was a resident alien all year, has an SSN, has no children and is over 25. She meets the basic rules and the no-child rules, and whether she receives anything depends on her income against that year's IRS table. Her cousin Dayo, 24, in the same job with an ITIN, does not qualify on two counts: age and SSN.
Before you file
- Confirm everyone on the return has an SSN issued before the due date.
- Check your tax residence for the whole year.
- Look up that year's limits on the IRS earned income and credit tables.
- Gather W-2s, 1099s and records of where children lived.
- Use free help: VITA sites offer free filing help.
If the IRS later finds you did not qualify, you may have to repay the credit, so ask if unsure. This is information, not tax advice.
Where Pryme fits
When a refund that includes the EITC arrives, decide what stays in the US before sending any home; our refund planning guide helps, and Pryme's Send shows the rate and fee before you approve.
Questions people ask
Can green card holders get the EITC?
Yes, if they were resident aliens all year, have valid SSNs for everyone on the claim and meet the income tests.
Can I get the EITC with an ITIN?
No. The IRS requires a valid Social Security number for you, your spouse if filing jointly, and any child claimed.
Can international students claim the EITC?
Not if they are nonresident aliens for tax during the year, unless they meet the special rules for nonresidents married to a US citizen or resident filing jointly.
Can I claim the EITC without children?
Yes, if you are 25 to 64, lived in the US more than half the year, cannot be claimed by someone else and meet the basic rules.
Sources
- IRS, Who qualifies for the Earned Income Tax Credit (EITC) (updated 1 Oct 2026) · accessed Oct 2026
- IRS, Child Tax Credit (updated 21 Sep 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.