My husband and I have F1 and F2 visas respectively. I have an ITIN and he has a valid social security number. Would we qualify for tax credit for our Son who is an American citizen?

You have an usual circumstance.

Unless you are from India, South Korea, Mexico or Canada, you CANNOT claim your child as a dependent.

However, because he is a U.S. citizen, you CAN claim him for the Child Tax Credit by filing Form 8901.

Contact me if you need help with this.