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2025›Instructions for Form 1040-SS

! 2025. An individual who was not a bona fide

Instruction 1040-SS — Instructions for Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) · 2026-10-03 edition · updated 2026-10-04 · United States

CAUTION resident of Puerto Rico in 2025 may have to file

tax returns with both Puerto Rico and the United States. For more information, see Not a Bona Fide Resident of Puerto Rico in Pub. 570. You will figure the credit on Schedule 8812 (Form 1040) and claim the credit by filing Form 1040 or 1040-SR instead of Form 1040-SS.

Bona fide residents of American Samoa, the

TIP CNMI, Guam, or the USVI may be able to claim

the ACTC on their territory income tax return. Contact your territory tax agency for details. For more information, see Pub. 570.

Improper claims. If you erroneously claim the ACTC and it’s later determined that your error was due to reckless or intentional disregard of the ACTC rules, you will not be allowed to claim the child tax credit (CTC), the credit for other dependents (ODC), or the ACTC for 2 years even if you are otherwise eligible to do so.

Certain Credits After Disallowance, and its instructions for more information including whether an exception applies.

Refunds for returns claiming the ACTC can’t be

TIP issued before mid-February 2026. This delay

applies to the entire refund, not just the portion associated with the ACTC.

Qualifying for the Credit You may be able to claim the ACTC for 2025 if all of the following apply.

  • You were a bona fide resident of Puerto Rico (see Pub. 570).

  • Social security and Medicare taxes were withheld from your wages or you paid SE tax.

  • You can’t be claimed as a dependent on someone else’s U.S. income tax return.

  • You had one or more qualifying children (defined under Qualifying child next).

  • You, or your spouse, if filing jointly, have a valid SSN. On a joint return, the other spouse may have a valid ITIN.

Qualifying child. Each qualifying child you use for the ACTC must have a valid SSN. A valid SSN is one that is valid for employment and that is issued by the Social Security Administration before the due date of your 2025 tax return (including extensions). If you have a qualifying child who does not have the required SSN, you cannot use the child to claim the ACTC on either your original or an amended 2025 tax return.

If your qualifying child was born and died in 2025

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

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