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

Additional Child Tax Credit

Summary and Exercises

Summary

This topic explained how to qualify and file for the additional child tax credit:

  • The child tax credit is a nonrefundable credit that gives taxpayers $1,000 per child and the additional child tax credit is a refundable credit. If the taxpayers' tax liability is less than the allowable qualifying amount, the taxpayer may claim an additional child tax credit.
  • To qualify for the additional child tax credit, Puerto Rican taxpayers must pay social security and Medicare taxes and have three or more qualifying children.
  • A taxpayer with exempt income under IRC 933 may qualify for additional child tax credit with three or more children.
  • An employee of the United States or any federal agency in Puerto Rico may qualify for the child tax credit and the additional child tax credit.
  • Form 1040PR is for Puerto Rico residents who have social security and Medicare taxes withheld and who file a federal tax return just to claim the additional child tax credit.
  • Form 1040 and Form 8812 are used by employees of the United States or any agency thereof to claim the additional child tax credit.