In general, to be a qualifying child for purposes of the child tax credit and additional child tax credit, the child must be a citizen, national, or resident of the United States. Use Part I of Schedule 8812 to document that any child for whom an IRS Individual Taxpayer Identification Number (ITIN) was entered on Form 1040, line 6c; Form 1040A, line 6c; or Form 1040NR, line 7c; and for whom the box in column 4 of that line was also checked, meets the substantial presence test and is not otherwise treated as a nonresident alien.Note. (p1) A child who is a lawful permanent resident of the United States is eligible to obtain a social security number (SSN). Use an SSN to identify the child even if you obtained an ITIN for the child before the child became a lawful permanent resident.

To meet the substantial presence test, a child identified with an ITIN generally must be physically present in the United States on at least:

1. 31 days during 2012, and
2. 183 days during the 3-year period that includes 2012, 2011, and 2010, counting:
   1. All the days your child was present in 2012, and
   2. 1/3 of the days your child was present in 2011, and
   3. 1/6 of the days your child was present in 2010.

A child who is present in the United States for less than one-half of 2012 also must not have a closer connection to a foreign country. See Pub. 519 for more information. Also, see the chart, Is Your Dependent (Identified by an ITIN) Considered a Resident of the United States Under the Substantial Presence Test, later.