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

Additional Child Tax Credit

Puerto Rico Taxpayers who do not have an obligation to file Form 1040/1040SR: Which Forms to File?

Bona fide residents of Puerto Rico who do not have an obligation to file form 1040/1040SR should use:

  • Form 1040-SS or Form 1040 - SS (SP)
    • Use for Puerto Rico residents who have no obligation to file Form 1040/1040SR
    • Can also be used if the taxpayer pays self-employment tax contributions (Social Security and Medicare taxes)
    • Can be filed electronically
    • Taxpayers can claim the filing status Head of Household, Qualifying Surviving Spouse, Single, Married filing Jointly, or Married filing Separately
  • The credit will be the lesser of:
    • $1,600 for each qualifying child
    • The total of Social Security and Medicare taxes withheld on the taxpayer's (and spouse's, if filing jointly) W-2 forms and one half of the Social Security and Medicare taxes paid on self-employment income.