2025›Instructions for Form 1040-SS
! have a valid SSN, which means it must be valid for
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 employment and issued by the Social Security
Administration before the due date of your return (including extensions). If you are filing a joint return, only one spouse is required to have a valid SSN to be eligible for ACTC. The other spouse must have either an SSN or ITIN, and it must have been issued on or before the due date of the return (including extensions).
The additional child tax credit (ACTC) is available to bona fide residents of Puerto Rico with one or more qualifying children.
Generally, you were a bona fide resident of Puerto Rico if, during 2025, you:
Met the presence test,
Did not have a tax home outside of Puerto Rico, and
Did not have a closer connection to the United States or to a foreign country than you have to Puerto Rico.
For more information on bona fide resident status, see Pub. 570.
To figure the amount of your ACTC, regardless of the number of children you have, list each qualifying child (defined later) in Part I, line 2 and complete Part II.
Not a bona fide resident of Puerto Rico in
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