Loune-Djenia Askew, Esq.
Jul 23, 2025
A major spending package known as the “One Big Beautiful Bill” (OBBB) was signed into law just this month. While it aims to address a broad range of economic priorities, one of its provisions severely impacts millions of immigrant families—particularly those who file taxes using an Individual Taxpayer Identification Number (ITIN).
A major spending package known as the “One Big Beautiful Bill” (OBBB) was signed into law just this month. While it aims to address a broad range of economic priorities, one of its provisions severely impacts millions of immigrant families—particularly those who file taxes using an Individual Taxpayer Identification Number (ITIN).
What Is an ITIN and Who Uses It?
An ITIN is a nine-digit number issued by the IRS for tax purposes. It was introduced in 1996 to allow individuals who are not eligible for a Social Security Number (SSN) to still comply with U.S. tax laws.
Many people use ITINs, including:
Undocumented immigrants who live and work in the U.S.
Foreign nationals who are legally present but ineligible for an SSN.
Dependents or spouses of U.S. citizens, lawful permanent residents, or temporary visa holders.
International students, researchers, and professors.
It's important to note that an ITIN does not provide legal immigration status or work authorization. It simply allows individuals to file taxes and meet IRS requirements.
What Changed Under the OBBB?
The OBBB makes two key changes that directly affect families who rely on an ITIN:
Child Tax Credit (CTC) Restrictions: Families with children cannot claim the CTC unless at least one parent has a valid SSN. This excludes around 2.6 million children, many of whom are U.S. citizens, simply because of their parents’ immigration status.
Permanent SSN Requirement for Children: The law makes it permanent that only children with SSNs are eligible for the CTC. Previously, this requirement was set to expire at the end of this year.
Why This Matters
These changes will have a devastating financial impact on families already struggling to make ends meet. Denying the CTC to households with ITIN filers unfairly targets mixed-status families—many of whom are contributing members of their communities and pay taxes like any other U.S. resident.
Even more concerning, U.S. citizen children are the ones most affected. These are children born in the U.S. who are being denied support solely because of their parents’ immigration status.
At its core, the OBBB draws a hard line between who is deemed “deserving” of economic relief—and immigrant families are being left out. If your family is affected by this new law or you have questions about how your immigration status may affect your tax benefits, our office is here to help.
Contact us today for legal assistance. We understand the challenges immigrant families face, and we are committed to helping you navigate them.
For more information, contact our office at Askew & Associates, P.A. by calling 954-546-2699.
Disclaimer: this blog post is not intended to be legal advice. We highly recommend speaking to an attorney if you have any legal concerns.