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Claiming Credits with No SSN or ITIN 

No Social Security Number (SSN)?

The Vermont Child Tax Credit (CTC) and Vermont Earned Income Tax Credit (EITC) are available to all qualifying Vermont residents regardless of whether they, their spouse, or their qualified dependent(s) have a social security number (SSN) or individual taxpayer identification number (ITIN).

Vermont Statute prohibits the Department of Taxes from inquiring about or recording the citizenship and immigration status of an individual, an individual’s spouse, or one or more of an individual’s qualifying children when an individual claims the Vermont CTC or Vermont EITC.

If You Are Claiming Credits With an ITIN

If you are claiming the Vermont EITC or Vermont CTC without an SSN but you and any qualifying children claimed have a valid ITIN, you can file your Vermont personal income tax return using an ITIN in place of an SSN. If you have a pending ITIN with the IRS, please call (802) 828-6815 or email tax.preparer@vermont.gov for further assistance.

How to Claim Credits Without an SSN or ITIN

If you want to claim either credit, you must complete a pro forma return. What is a "pro forma" return? It's a federal income tax return you prepare to calculate your federal adjusted gross income (AGI) and earned income tax credits. You do not have to file this with the IRS. It is only prepared for the purposes of calculating your AGI so that you can complete your Vermont income tax return and claim credits.

Vermont Earned Income Tax Credit (EITC)

  1. File Form IN-111 Vermont Income Tax Return

    If you’re claiming the Vermont EITC without an SSN or ITIN, you must file a paper Vermont personal income tax return and include the following documents:

  2. Complete a “Pro Forma” Federal Form 1040 Reporting All Income Sources

    Why do we need this? The Vermont tax return requires a value for federal Adjusted Gross Income (AGI), which is calculated on Federal Form 1040. Vermont also relies on the federal EITC calculation because the Vermont EITC is a percentage of the federal credit. We need you to calculate your federal credit using Federal Form 1040 and send the completed federal form to us, even if you do not file the federal form with the IRS.

  3. Complete a “Pro Forma” Federal Schedule EIC If You are Including Your Child(ren)

    You will need to complete a “pro forma” Federal Schedule EIC if you want to include your child (or children) on your EITC claim, even if your child does not have an SSN (Again, you do not need to have filed this form with the IRS.)

  4. Include Documentation of Your Income Sources

    Provide any available documentation of your income sources:

    • Form W-2 wage statements from your employers (preferred)

    • Periodic pay statements

    • Check stubs

    • A letter from your employer(s) on company letterhead, stationery, or with the employer’s business name and contact information indicating the dates of employment, the gross amount of wages paid, and any withholdings deducted.

    If none of the above documentation is available, please call (802) 828-6815 or email tax.preparer@vermont.gov for further assistance.

Vermont Child Tax Credit (CTC)

If you’re claiming the Vermont CTC without a valid SSN or ITIN, please include the following with your Vermont Personal Income Tax return:

  1. Complete a “Pro Forma” Federal Form 1040 Reporting All Income Sources

    You do not need to have filed this form with the IRS.

    Why do we need this? The Vermont tax return requires a value for federal Adjusted Gross Income (AGI), which is calculated on Federal Form 1040.

  2. Complete Vermont Forms IN-111 and IN-112 Indicating the Names of the Qualifying Child(ren)

    The children need not have an SSN or ITIN but must generally meet the requirements for qualifying children under IRS rules. See the IRSs Qualifying Child Rules.

  3. Include Documentation of Your Income Sources

    Provide any available documentation of your income sources:

    • Form W-2 wage statements from your employers (preferred)

    • Periodic pay statements

    • Check stubs

    • A letter from your employer(s) on company letterhead, stationery, or with the employer’s business name and contact information indicating the dates of employment, the gross amount of wages paid, and any withholdings deducted.

    If none of the above documentation is available, please call (802) 828-6815 or email tax.preparer@vermont.gov for further assistance.