Reminders

Additional child tax credit. For tax year 2025:

• The maximum additional child tax credit (ACTC) amount is $1,700 for each qualifying child.

• A child must be under age 17 at the end of 2025 to be a qualifying child.

Due date of return. File Form 1040-SS by April 15, 2026.

Estimated tax payments. If you and your spouse expect to owe self-employment (SE) tax of $1,000 or more for 2026, you may need to make estimated tax payments. Use Form 1040-ES, Estimated Tax for Individuals, to figure your required payments and for the vouchers to send with your payments.

Disaster tax relief. To find information on the most recent tax relief provisions for taxpayers affected by disaster situations, go to IRS.gov/Disaster . See Pub. 547, Casualties, Disasters, and Thefts, for discussions on the special rules that apply to federally declared disaster areas.

ACTC and bona fide residents of Puerto Rico. Bona fide residents of Puerto Rico are no longer required to have three or more qualifying children to be eligible to claim the ACTC. Bona fide residents of Puerto Rico may be eligible to claim the ACTC if they have one or more qualifying children.

Qualifying child required to have an SSN. If you have a qualifying child who does not have a valid SSN, you can’t use the child to claim the ACTC on either your original or an amended 2025 return.

For the ACTC, 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 return (including extensions).

Instructions for Form 1040-SS (2025) Catalog Number 26341Y Jan 7, 2026 Department of the Treasury Internal Revenue Service www.irs.gov

Refunds for returns that claim the ACTC. Refunds for returns claiming the ACTC can’t be issued before mid-February 2026. For more information, see IRS.gov/ Individuals/Refund-Timing . This applies to the entire refund, not just the portion associated with the ACTC. For more information on the status of your refund, see IRS.gov/Refunds .

Electronic filing. You can e-file Form 1040-SS. For general information about electronic filing, visit IRS.gov/ Efile .

Farmers and ranchers affected by drought may be el- igible for extension of tax relief. Farmers and ranchers forced to sell certain livestock because of drought conditions may have more time to replace their livestock and defer tax on any gains from the forced sales. See IRS extends relief to farmers and ranchers affected by drought in 49 states, other regions .

Form 1040-SS redesign. Form 1040-PR has been discontinued. For 2023 and later years, you will file Form 1040-SS. Refer to Form 1040-SS Helpful Hints, later, for a comprehensive discussion, including references to the Instructions for Schedule C (Form 1040), Profit or Loss From Business; Schedule F (Form 1040), Profit or Loss From Farming; and Schedule SE (Form 1040), Self-Employment Tax.