SSN/ITIN Not Available for Qualifying Individual(s)

Starting with tax year 2023, a Massachusetts taxpayer may claim the Child and Family Tax Credit for one or more qualifying individuals that do not have a Social Security number (SSN) or an Individual Taxpayer Identification number (ITIN). To do so, the taxpayer must file a return using a Massachusetts Alternative Taxpayer Identification number (MATIN) for the qualifying individual. Note that the taxpayer must still have an SSN or ITIN.