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

Additional Child Tax Credit



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

Forms referenced in this lesson include:

  • Form 1040
  • Form 1040PR
  • Schedule 8812, Additional Child Tax Credit

You can also refer to the following resources:

  • Link & Learn Taxes, Child Tax Credit lesson for information on both the child tax credit and refundable credits
  • Child Tax Credit Worksheet
  • Publication 4696PR, Puerto Rico Resource Guide

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.