Skip to content
ChatProjectCodes

Federal housing law

Form 1040-SS — U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
Ask AI about this codeSearch the library

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1040ss.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell, exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) . . . Yes No Part I Total Tax and Credits (see instructions) 1 Filing status.

Single Married filing jointly Married filing separately (MFS). Enter spouse’s SSN above and full name here:

Head of household (HOH) Qualifying surviving spouse (QSS) If you checked the HOH box, and will not complete line 2, enter the child’s name:

If treating a nonresident alien or dual-status alien spouse as a U.S. resident for the entire tax year, check the box and enter their name (see instructions and attach statement if required):

2 Qualifying children. Complete only if you are a bona fide resident of Puerto Rico and you are claiming the additional child tax

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.

Form 1040-SS (2025) Page 2

Form 1040-SS (2025) Page 3

Part II Bona Fide Residents of Puerto Rico Claiming Additional Child Tax Credit (see instruc ctions s)
1
Do you have one or more qualifying children under age 17 with the required social security number?
No. Stop. You can’t claim the credit.
Yes. Go to line 2.
2
Number of qualifying children under age 17 with the required social security number:
x $1,700
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Enter your modified adjusted gross income .
.
.
.
.
.
.
.
.
.
.
.
3
4
Enter the amount shown below for your filing status .
.
.
.
.
.
.
.
.
• Married filing jointly – $400,000
• All other filing statuses – $200,000
4
5
Is the amount on line 3 more than the amount on line 4?
No. Leave line 5 blank. Enter the amount from line 2 on line 11, and go to
line 12.
Yes. Subtract line 4 from line 3. If the result isn’t a multiple of $1,000,
increase it to the next multiple of $1,000 (for example, increase $425 to
$1,000, increase $1,025 to $2,000, etc.)
.
.
.
.
.
.
.
.
.
.
.
5
6
Multiply the amount on line 5 by 5% (0.05) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Number of qualifying children from line 2 x $2,200
.
.
.
.
.
.
.
.
.
7
8
Number of other dependents, including children who are not under age 17:
x $500. See instructions
.
.
.
.
.
.
.
.
.
.
.
8
9
Add lines 7 and 8 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Is the amount on line 9 more than the amount on line 6?
No. Stop. You can’t claim the credit.
Yes. Subtract line 6 from line 9
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Enter thesmaller of line 2 or line 10 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12a
Enter one-half of self-employment tax from Part I, line 3
.
.
.
.
.
.
.
12a
**b **Enter one-half of the Additional Medicare Tax on self-employment income
from Form 8959, line 13 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12b
c
Add lines 12a and 12b.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12c
13

**a **Enter the amount, if any, of withheld social security, Medicare, and Additional
Medicare taxes from Puerto Rico Form(s) 499R-2/W-2PR (attach copy of
form(s)). If married filing jointly, include your spouse’s amounts with yours .
13a
**b **Enter the amount reported on Part I, line 6a, if any, of employee social security
and Medicare tax on tips not reported to employer from Form 4137 .
.
.
.
13b
**c **Enter the amount reported on Part I, line 6c, if any, of uncollected employee
social security and Medicare tax on wages from Form 8919 .
.
.
.
.
.
13c
**d **

Enter the amounts reported on Part I, lines 6b and 6d, if any, of uncollected
employee social security tax and Medicare tax on tips and group-term life
insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13d
e Enter the amount, if any, of Additional Medicare Tax on Medicare wages from
Form 8959, line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13e
f
Add lines 13a through 13e
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13f
14
Add lines 12c and 13f .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Enter the amount, if any, of Additional Medicare Tax withheld from Form 8959,
line 22 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Subtract line 15 from line 14
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Enter the amount, if any, from Part I, line 11b .
.
.
.
.
.
.
.
.
.
.
17
18
Is the amount on line 16 more than the amount on line 17?
No. Stop. You can’t claim the credit.
Yes. Subtract line 17 from line 16 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Additional child tax credit. Enter thesmaller of line 11 or line 18 here and on Part I, line 10
.
.
.		 2
1
Do you have one or more qualifying children under age 17 with the required social security number?
No. Stop. You can’t claim the credit.
Yes. Go to line 2.
2
Number of qualifying children under age 17 with the required social security number:
x $1,700
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Enter your modified adjusted gross income .
.
.
.
.
.
.
.
.
.
.
.
3
4
Enter the amount shown below for your filing status .
.
.
.
.
.
.
.
.
• Married filing jointly – $400,000
• All other filing statuses – $200,000
4
5
Is the amount on line 3 more than the amount on line 4?
No. Leave line 5 blank. Enter the amount from line 2 on line 11, and go to
line 12.
Yes. Subtract line 4 from line 3. If the result isn’t a multiple of $1,000,
increase it to the next multiple of $1,000 (for example, increase $425 to
$1,000, increase $1,025 to $2,000, etc.)
.
.
.
.
.
.
.
.
.
.
.
5
6
Multiply the amount on line 5 by 5% (0.05) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Number of qualifying children from line 2 x $2,200
.
.
.
.
.
.
.
.
.
7
8
Number of other dependents, including children who are not under age 17:
x $500. See instructions
.
.
.
.
.
.
.
.
.
.
.
8
9
Add lines 7 and 8 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Is the amount on line 9 more than the amount on line 6?
No. Stop. You can’t claim the credit.
Yes. Subtract line 6 from line 9
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Enter thesmaller of line 2 or line 10 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12a
Enter one-half of self-employment tax from Part I, line 3
.
.
.
.
.
.
.
12a
**b **Enter one-half of the Additional Medicare Tax on self-employment income
from Form 8959, line 13 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12b
c
Add lines 12a and 12b.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12c
13

**a **Enter the amount, if any, of withheld social security, Medicare, and Additional
Medicare taxes from Puerto Rico Form(s) 499R-2/W-2PR (attach copy of
form(s)). If married filing jointly, include your spouse’s amounts with yours .
13a
**b **Enter the amount reported on Part I, line 6a, if any, of employee social security
and Medicare tax on tips not reported to employer from Form 4137 .
.
.
.
13b
**c **Enter the amount reported on Part I, line 6c, if any, of uncollected employee
social security and Medicare tax on wages from Form 8919 .
.
.
.
.
.
13c
**d **

Enter the amounts reported on Part I, lines 6b and 6d, if any, of uncollected
employee social security tax and Medicare tax on tips and group-term life
insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13d
e Enter the amount, if any, of Additional Medicare Tax on Medicare wages from
Form 8959, line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13e
f
Add lines 13a through 13e
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13f
14
Add lines 12c and 13f .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Enter the amount, if any, of Additional Medicare Tax withheld from Form 8959,
line 22 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Subtract line 15 from line 14
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Enter the amount, if any, from Part I, line 11b .
.
.
.
.
.
.
.
.
.
.
17
18
Is the amount on line 16 more than the amount on line 17?
No. Stop. You can’t claim the credit.
Yes. Subtract line 17 from line 16 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Additional child tax credit. Enter thesmaller of line 11 or line 18 here and on Part I, line 10
.
.
.		 6
1
Do you have one or more qualifying children under age 17 with the required social security number?
No. Stop. You can’t claim the credit.
Yes. Go to line 2.
2
Number of qualifying children under age 17 with the required social security number:
x $1,700
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Enter your modified adjusted gross income .
.
.
.
.
.
.
.
.
.
.
.
3
4
Enter the amount shown below for your filing status .
.
.
.
.
.
.
.
.
• Married filing jointly – $400,000
• All other filing statuses – $200,000
4
5
Is the amount on line 3 more than the amount on line 4?
No. Leave line 5 blank. Enter the amount from line 2 on line 11, and go to
line 12.
Yes. Subtract line 4 from line 3. If the result isn’t a multiple of $1,000,
increase it to the next multiple of $1,000 (for example, increase $425 to
$1,000, increase $1,025 to $2,000, etc.)
.
.
.
.
.
.
.
.
.
.
.
5
6
Multiply the amount on line 5 by 5% (0.05) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Number of qualifying children from line 2 x $2,200
.
.
.
.
.
.
.
.
.
7
8
Number of other dependents, including children who are not under age 17:
x $500. See instructions
.
.
.
.
.
.
.
.
.
.
.
8
9
Add lines 7 and 8 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Is the amount on line 9 more than the amount on line 6?
No. Stop. You can’t claim the credit.
Yes. Subtract line 6 from line 9
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Enter thesmaller of line 2 or line 10 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12a
Enter one-half of self-employment tax from Part I, line 3
.
.
.
.
.
.
.
12a
**b **Enter one-half of the Additional Medicare Tax on self-employment income
from Form 8959, line 13 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12b
c
Add lines 12a and 12b.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12c
13

**a **Enter the amount, if any, of withheld social security, Medicare, and Additional
Medicare taxes from Puerto Rico Form(s) 499R-2/W-2PR (attach copy of
form(s)). If married filing jointly, include your spouse’s amounts with yours .
13a
**b **Enter the amount reported on Part I, line 6a, if any, of employee social security
and Medicare tax on tips not reported to employer from Form 4137 .
.
.
.
13b
**c **Enter the amount reported on Part I, line 6c, if any, of uncollected employee
social security and Medicare tax on wages from Form 8919 .
.
.
.
.
.
13c
**d **

Enter the amounts reported on Part I, lines 6b and 6d, if any, of uncollected
employee social security tax and Medicare tax on tips and group-term life
insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13d
e Enter the amount, if any, of Additional Medicare Tax on Medicare wages from
Form 8959, line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13e
f
Add lines 13a through 13e
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13f
14
Add lines 12c and 13f .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Enter the amount, if any, of Additional Medicare Tax withheld from Form 8959,
line 22 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Subtract line 15 from line 14
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Enter the amount, if any, from Part I, line 11b .
.
.
.
.
.
.
.
.
.
.
17
18
Is the amount on line 16 more than the amount on line 17?
No. Stop. You can’t claim the credit.
Yes. Subtract line 17 from line 16 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Additional child tax credit. Enter thesmaller of line 11 or line 18 here and on Part I, line 10
.
.
.		 10
1
Do you have one or more qualifying children under age 17 with the required social security number?
No. Stop. You can’t claim the credit.
Yes. Go to line 2.
2
Number of qualifying children under age 17 with the required social security number:
x $1,700
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Enter your modified adjusted gross income .
.
.
.
.
.
.
.
.
.
.
.
3
4
Enter the amount shown below for your filing status .
.
.
.
.
.
.
.
.
• Married filing jointly – $400,000
• All other filing statuses – $200,000
4
5
Is the amount on line 3 more than the amount on line 4?
No. Leave line 5 blank. Enter the amount from line 2 on line 11, and go to
line 12.
Yes. Subtract line 4 from line 3. If the result isn’t a multiple of $1,000,
increase it to the next multiple of $1,000 (for example, increase $425 to
$1,000, increase $1,025 to $2,000, etc.)
.
.
.
.
.
.
.
.
.
.
.
5
6
Multiply the amount on line 5 by 5% (0.05) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Number of qualifying children from line 2 x $2,200
.
.
.
.
.
.
.
.
.
7
8
Number of other dependents, including children who are not under age 17:
x $500. See instructions
.
.
.
.
.
.
.
.
.
.
.
8
9
Add lines 7 and 8 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Is the amount on line 9 more than the amount on line 6?
No. Stop. You can’t claim the credit.
Yes. Subtract line 6 from line 9
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Enter thesmaller of line 2 or line 10 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12a
Enter one-half of self-employment tax from Part I, line 3
.
.
.
.
.
.
.
12a
**b **Enter one-half of the Additional Medicare Tax on self-employment income
from Form 8959, line 13 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12b
c
Add lines 12a and 12b.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12c
13

**a **Enter the amount, if any, of withheld social security, Medicare, and Additional
Medicare taxes from Puerto Rico Form(s) 499R-2/W-2PR (attach copy of
form(s)). If married filing jointly, include your spouse’s amounts with yours .
13a
**b **Enter the amount reported on Part I, line 6a, if any, of employee social security
and Medicare tax on tips not reported to employer from Form 4137 .
.
.
.
13b
**c **Enter the amount reported on Part I, line 6c, if any, of uncollected employee
social security and Medicare tax on wages from Form 8919 .
.
.
.
.
.
13c
**d **

Enter the amounts reported on Part I, lines 6b and 6d, if any, of uncollected
employee social security tax and Medicare tax on tips and group-term life
insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13d
e Enter the amount, if any, of Additional Medicare Tax on Medicare wages from
Form 8959, line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13e
f
Add lines 13a through 13e
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13f
14
Add lines 12c and 13f .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Enter the amount, if any, of Additional Medicare Tax withheld from Form 8959,
line 22 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Subtract line 15 from line 14
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Enter the amount, if any, from Part I, line 11b .
.
.
.
.
.
.
.
.
.
.
17
18
Is the amount on line 16 more than the amount on line 17?
No. Stop. You can’t claim the credit.
Yes. Subtract line 17 from line 16 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Additional child tax credit. Enter thesmaller of line 11 or line 18 here and on Part I, line 10
.
.
.
11
1
Do you have one or more qualifying children under age 17 with the required social security number?
No. Stop. You can’t claim the credit.
Yes. Go to line 2.
2
Number of qualifying children under age 17 with the required social security number:
x $1,700
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Enter your modified adjusted gross income .
.
.
.
.
.
.
.
.
.
.
.
3
4
Enter the amount shown below for your filing status .
.
.
.
.
.
.
.
.
• Married filing jointly – $400,000
• All other filing statuses – $200,000
4
5
Is the amount on line 3 more than the amount on line 4?
No. Leave line 5 blank. Enter the amount from line 2 on line 11, and go to
line 12.
Yes. Subtract line 4 from line 3. If the result isn’t a multiple of $1,000,
increase it to the next multiple of $1,000 (for example, increase $425 to
$1,000, increase $1,025 to $2,000, etc.)
.
.
.
.
.
.
.
.
.
.
.
5
6
Multiply the amount on line 5 by 5% (0.05) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Number of qualifying children from line 2 x $2,200
.
.
.
.
.
.
.
.
.
7
8
Number of other dependents, including children who are not under age 17:
x $500. See instructions
.
.
.
.
.
.
.
.
.
.
.
8
9
Add lines 7 and 8 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Is the amount on line 9 more than the amount on line 6?
No. Stop. You can’t claim the credit.
Yes. Subtract line 6 from line 9
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Enter thesmaller of line 2 or line 10 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12a
Enter one-half of self-employment tax from Part I, line 3
.
.
.
.
.
.
.
12a
**b **Enter one-half of the Additional Medicare Tax on self-employment income
from Form 8959, line 13 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12b
c
Add lines 12a and 12b.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12c
13

**a **Enter the amount, if any, of withheld social security, Medicare, and Additional
Medicare taxes from Puerto Rico Form(s) 499R-2/W-2PR (attach copy of
form(s)). If married filing jointly, include your spouse’s amounts with yours .
13a
**b **Enter the amount reported on Part I, line 6a, if any, of employee social security
and Medicare tax on tips not reported to employer from Form 4137 .
.
.
.
13b
**c **Enter the amount reported on Part I, line 6c, if any, of uncollected employee
social security and Medicare tax on wages from Form 8919 .
.
.
.
.
.
13c
**d **

Enter the amounts reported on Part I, lines 6b and 6d, if any, of uncollected
employee social security tax and Medicare tax on tips and group-term life
insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13d
e Enter the amount, if any, of Additional Medicare Tax on Medicare wages from
Form 8959, line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13e
f
Add lines 13a through 13e
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13f
14
Add lines 12c and 13f .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Enter the amount, if any, of Additional Medicare Tax withheld from Form 8959,
line 22 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Subtract line 15 from line 14
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Enter the amount, if any, from Part I, line 11b .
.
.
.
.
.
.
.
.
.
.
17
18
Is the amount on line 16 more than the amount on line 17?
No. Stop. You can’t claim the credit.
Yes. Subtract line 17 from line 16 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Additional child tax credit. Enter thesmaller of line 11 or line 18 here and on Part I, line 10
.
.
.		 18
1
Do you have one or more qualifying children under age 17 with the required social security number?
No. Stop. You can’t claim the credit.
Yes. Go to line 2.
2
Number of qualifying children under age 17 with the required social security number:
x $1,700
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Enter your modified adjusted gross income .
.
.
.
.
.
.
.
.
.
.
.
3
4
Enter the amount shown below for your filing status .
.
.
.
.
.
.
.
.
• Married filing jointly – $400,000
• All other filing statuses – $200,000
4
5
Is the amount on line 3 more than the amount on line 4?
No. Leave line 5 blank. Enter the amount from line 2 on line 11, and go to
line 12.
Yes. Subtract line 4 from line 3. If the result isn’t a multiple of $1,000,
increase it to the next multiple of $1,000 (for example, increase $425 to
$1,000, increase $1,025 to $2,000, etc.)
.
.
.
.
.
.
.
.
.
.
.
5
6
Multiply the amount on line 5 by 5% (0.05) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Number of qualifying children from line 2 x $2,200
.
.
.
.
.
.
.
.
.
7
8
Number of other dependents, including children who are not under age 17:
x $500. See instructions
.
.
.
.
.
.
.
.
.
.
.
8
9
Add lines 7 and 8 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Is the amount on line 9 more than the amount on line 6?
No. Stop. You can’t claim the credit.
Yes. Subtract line 6 from line 9
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Enter thesmaller of line 2 or line 10 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12a
Enter one-half of self-employment tax from Part I, line 3
.
.
.
.
.
.
.
12a
**b **Enter one-half of the Additional Medicare Tax on self-employment income
from Form 8959, line 13 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12b
c
Add lines 12a and 12b.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12c
13

**a **Enter the amount, if any, of withheld social security, Medicare, and Additional
Medicare taxes from Puerto Rico Form(s) 499R-2/W-2PR (attach copy of
form(s)). If married filing jointly, include your spouse’s amounts with yours .
13a
**b **Enter the amount reported on Part I, line 6a, if any, of employee social security
and Medicare tax on tips not reported to employer from Form 4137 .
.
.
.
13b
**c **Enter the amount reported on Part I, line 6c, if any, of uncollected employee
social security and Medicare tax on wages from Form 8919 .
.
.
.
.
.
13c
**d **

Enter the amounts reported on Part I, lines 6b and 6d, if any, of uncollected
employee social security tax and Medicare tax on tips and group-term life
insurance .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13d
e Enter the amount, if any, of Additional Medicare Tax on Medicare wages from
Form 8959, line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13e
f
Add lines 13a through 13e
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13f
14
Add lines 12c and 13f .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Enter the amount, if any, of Additional Medicare Tax withheld from Form 8959,
line 22 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
Subtract line 15 from line 14
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Enter the amount, if any, from Part I, line 11b .
.
.
.
.
.
.
.
.
.
.
17
18
Is the amount on line 16 more than the amount on line 17?
No. Stop. You can’t claim the credit.
Yes. Subtract line 17 from line 16 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Additional child tax credit. Enter thesmaller of line 11 or line 18 here and on Part I, line 10
.
.
.
19

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.