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

Additional Child Tax Credit

Who, How, and When

Which Forms to File?

To claim the additional child tax credit, complete the form(s) appropriate for the situation:

  • Form 1040PR:
    • Use for Puerto Rico residents who file a federal tax return just to claim the additional child tax credit; refer to Publication 4281(PR) for credit requirements for Puerto Rico residents
    • Can also be used if the taxpayer pays self-employment tax contributions (social security and Medicare taxes)
    • Can be filed electronically
  • Form 1040 with Form 8812:
    • Use for Puerto Rican taxpayers who pay U.S. income tax
    • Can be filed electronically

Taxpayers cannot file both Form 1040PR and Form 1040 for the same tax year.