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

Additional Child Tax Credit

Who, How, and When

Who Qualifies?

To qualify for the refundable portion of the child tax credit, Puerto Rican taxpayers must have:

  • Social security and Medicare taxes withheld from their wages, or
  • Paid self-employment tax contributions, and
  • Three or more qualifying children

This credit is available even if no income is subject to federal income tax laws. This credit is refundable and can be obtained by filing a tax return.

A resident of Puerto Rico who files a tax return to claim the additional child tax credit should use Form 1040PR. The credit requirements in Publication 4281 (PR) are designed for Puerto Rico residents. If the taxpayer is subject to federal income tax, then Form 1040 and Form 8812 must be filed to claim the credit.

NOTE: a taxpayer cannot file Form 1040PR and Form 1040 for the same tax year.

Tops of Form 1040 and 1040PR.