Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Additional Child Tax Credit

Introduction

Welcome!

Welcome to the Additional Child Tax Credit lesson. This lesson teaches you how to claim the additional child tax credit for eligible bona fide residents of Puerto Rico.

Forms referenced in this lesson include:

  • Form 1040
  • Form 1040 SS and Form 1040 SS (SP)
  • Schedule 8812, Credits for Qualifying Children and Other Dependents

You can also refer to the following resources:

  • Link & Learn Taxes, Child Tax Credit lesson for information on both the child tax credit and additional child tax credit
  • Form 1040 SS and 1040 SS (SP) instructions
  • Publication 4696-PR, VITA/TCE Puerto Rico Resource Guide
  • Publication 4012 VITA/TCE Volunteer Resource Guide Tab G

Note: In this lesson, you'll be asked to calculate answers for practice questions. You may want to have a calculator on hand for assistance.