An L-2 child generally cannot get a Social Security Number, because the Social Security Administration issues SSNs to noncitizens only when they have work authorization, and L-2 children do not. If you are looking into an SSN for an L-2 child so you can claim them as a dependent on your tax return, the SSA itself will point you to an Individual Taxpayer Identification Number from the IRS instead. There is a narrow non-work SSN exception, but it is tied to a specific government benefit the child already qualifies for, not to tax filing.
Why L-2 Children Usually Cannot Get an SSN
The L-2 visa is a dependent classification for the spouse and unmarried children under 21 of an L-1 intracompany transferee. L-2 children may attend school in the United States but may not accept employment.1U.S. Citizenship and Immigration Services. USCIS Policy Manual Volume 2, Part L, Chapter 2 – General Eligibility
The SSA, as a general rule, issues Social Security Numbers to noncitizens only when the Department of Homeland Security has authorized them to work.2Social Security Administration. Social Security Numbers for Noncitizens Because L-2 children have no work authorization, they fall outside the standard SSN process. That is the answer for most families who walk into an SSA office hoping to get a number for a child on an L-2.
The Non-Work SSN Exception
An L-2 child without work authorization can receive an Social Security Number in only two situations:
- A federal law or regulation requires the child to have an SSN to receive a federally funded benefit the child has already qualified for.
- A state or local law requires the child to have an SSN to receive public assistance benefits the child has already qualified for.
Either way, you have to bring a letter from the agency that administers the benefit. The SSA’s requirements for that letter are strict: it must be on agency letterhead, carry a wet signature, name the child, cite the specific law that requires an SSN, confirm that the child meets all other eligibility requirements, and include a contact name and phone number for verification.3Social Security Administration. RM 10211.600 – Requests for an SSN from a Noncitizen without Work Authorization
Filing taxes is not a valid nonwork reason. The SSA’s own guidance for children without work permission tells you to apply for an ITIN from the IRS if you need a number for tax purposes.4Social Security Administration. Learn What Documents You Will Need to Get a Social Security Card Many L-1 families are caught off guard by this and are turned away at the counter.
If the exception does apply and the SSA issues the child a card, it will be marked “NOT VALID FOR EMPLOYMENT.”5GovInfo. 20 CFR 422.104 – Social Security Administration That legend matters later, because it affects which tax credits the family can claim.
How to Apply if the Exception Fits
If your child qualifies under the non-work rule, you will need:
- Form SS-5, the Social Security card application. If the child is 12 or older and has never had an SSN, the application must be made in person.6Social Security Administration. Application for Social Security Card
- Proof of immigration status, such as the I-94 Arrival/Departure Record or an admission stamp in an unexpired foreign passport. You can retrieve the electronic I-94 at i94.cbp.dhs.gov.7U.S. Customs and Border Protection. I-94 Official Website
- Proof of identity. The SSA prefers to see the child’s unexpired foreign passport.
- Proof of age, typically the child’s birth certificate. If the birth certificate is not in English, bring the original; the SSA may send it out for translation.
- The government agency letter described above.
The SSA may also ask for proof of your relationship to the child, such as court custody documents or school records that list you as responsible. All supporting documents must be originals or copies certified by the issuing agency. Photocopies and notarized copies are not accepted.4Social Security Administration. Learn What Documents You Will Need to Get a Social Security Card
You can mail the packet or bring it to your nearest Social Security office. An in-person visit is usually the safer choice, because the SSA needs to inspect the original documents and mailing a passport is a risk. You can schedule an appointment online or by phone.8Social Security Administration. Make or Change an Appointment There is no fee to apply for a Social Security card.9Social Security Administration. What Does It Cost to Get a Social Security Card?
After the SSA accepts the application, it verifies the child’s immigration status through the SAVE system operated by USCIS. Most checks clear automatically within seconds. If they do not, the case goes to manual review, which can take about 20 federal workdays.10USCIS. SAVE Verification Response Time Once everything clears, the card arrives in the mail within 7 to 10 business days.11Social Security Administration. How Long Will It Take to Get a Social Security Card? Check that every name, date of birth, and document number matches exactly across all your paperwork; small mismatches are the most common cause of delay.
The ITIN Path Most L-2 Families Actually Use
For the typical L-2 family whose real need is claiming the child as a dependent, the answer is an Individual Taxpayer Identification Number. An ITIN is a nine-digit number the IRS issues to people who need a U.S. tax identification number but are not eligible for an SSN.12Internal Revenue Service. Individual Taxpayer Identification Number (ITIN)
You apply by filing IRS Form W-7 and attaching it to the federal tax return on which you are claiming the child. There is one prerequisite that trips people up: you generally need a denial letter from the SSA confirming that the child is not eligible for an SSN. If an SSN application is pending, do not file Form W-7 yet; wait for the SSA’s decision.13Internal Revenue Service. Instructions for Form W-7
So the practical sequence looks like this. Apply for the SSN at the SSA office. When the SSA denies the application because the child has no work authorization and no valid nonwork reason, request the denial in writing. Then attach that denial letter to Form W-7 with your tax return.
For tax years beginning after 2017, the IRS only issues an ITIN for a dependent if the dependent is claimed for an allowable tax benefit on an attached federal return. You cannot get an ITIN simply to have one on file.14Internal Revenue Service. Topic No. 857, Individual Taxpayer Identification Number (ITIN)
What This Means for Your Tax Credits
The type of number the child has determines which credits are available, and this is where families lose real money if they misread the rules.
The Child Tax Credit, worth up to $2,200 per qualifying child, requires the child to have an SSN that is valid for employment, issued by the due date of the return including extensions.15Internal Revenue Service. Child Tax Credit The IRS states plainly that the CTC cannot be claimed for a child with an ITIN.16Internal Revenue Service. Child Tax Credit 4 A non-work SSN marked “NOT VALID FOR EMPLOYMENT” also does not qualify, because the CTC specifically requires an SSN valid for employment.17Internal Revenue Service. Basic Qualifications
The result: for an L-2 child, the Child Tax Credit is effectively off the table whether the child ends up with an ITIN or a non-work SSN.
You can still claim the Credit for Other Dependents, which is worth up to $500 per dependent. It accepts either an SSN or an ITIN, and the dependent can be any age. The dependent must be a U.S. citizen, national, or resident alien, and L-2 children who meet the substantial presence test typically qualify as resident aliens for tax purposes.18Internal Revenue Service.