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

Additional Child Tax Credit

Who, How, and When

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Juan and Maria Torres live in Puerto Rico and file as Married Filing Jointly. Their two children qualify for purposes of claiming the child tax credit. Juan works for the federal government in Puerto Rico and Maria is unemployed.

Which form(s) would you complete to claim their child tax credit?

None; they do not qualify for the child tax credit
Form 1040PR
Form 1040 and Form 8812
Form 1040PR and Form 1040


Juan and Maria Torres