Who Qualifies?

To qualify for the additional child tax credit, bona fide residents of Puerto Rico must have:

• Over $2,500 in earned income subject to U.S tax, or
• One or more qualifying children, and
• Social security and Medicare taxes withheld from their wages, or
• Paid self-employment tax

In order to claim this credit, the taxpayer must file a federal income tax return.

A bona fide resident of Puerto Rico who is not required to file Form 1040 or 1040-SR can use Form 1040-SS or 1040- SS (SP) to claim the additional child tax credit. If the taxpayer is subject to federal income tax, then Form 1040 and Schedule 8812 must be filed to claim the credit.

NOTE: A taxpayer cannot file Form 1040 SS or 1040-SS (SP) and Form 1040 for the same tax year.

Alert: Form 1040PR has been discontinued beginning with tax year 2023 and replaced with Form 1040-SS and 1040-SS (SP).