! separate — Instruction 1040-SS — Instructions for Form

CAUTION separation agreement entered into on or before

December 31, 2018, unless that agreement was changed after December 31, 2018, to expressly provide that alimony received isn’t included in your income. For more details, see Pub. 504, Divorced or Separated Individuals.

Line 4 The ACTC may be limited if your income derived from sources within Puerto Rico exceeds the amounts shown on line 4. Calculate the CTC on line 7 and the ODC on line 8 as part of figuring the limitation, if any, of your ACTC even though you cannot take the CTC or ODC on Form 1040-SS.

Line 5 If you checked “No” leave line 5 blank, enter the amount from line 2 on line 11, and go to lines 12a, 12b, and 12c.

If you checked “Yes” subtract line 4 from line 3 (enter the amount in multiples of $1,000), and go to line 6. For example, if your result is $425, increase it to $1,000. If your result is $1,025, increase it to $2,000.

Line 7 Multiply the number of qualifying children entered on line 2 by $2,200.

If you have a child who is age 17 or older that was not reported on line 2, you may be able to include that child in the calculation of line 8.

Line 8 Enter the number of other dependents who meet additional criteria (defined next), including children who are 17 or older, and multiply by $500.

If you include dependents on line 8, you must attach a statement to your Form 1040-SS, which provides the following information for each person included on line 8 who is a qualifying person for purposes of the credit for other dependents.

First and last name.
Tax identification number (SSN, ITIN, or adoption taxpayer identification number (ATIN)).
Relationship to the person(s) filing Form 1040-SS.

Qualifying person for the credit for other depend- ents. A qualifying person for purposes of the credit for other dependents is a person who:

Qualifies as a dependent for purposes of being claimed as a dependent on a U.S. federal tax return. See Pub. 501 for more information about claiming someone as a dependent.
Cannot be reported on Part I, line 2, and Part II, lines 2 and 7, of Form 1040-SS.
Was a U.S. citizen, U.S. national, or U.S. resident alien. For more information, see Pub. 519, U.S. Tax Guide for Aliens. If the person is your adopted child, see Adopted child next.

Adopted child. Your adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household in 2025, that child meets requirement 3, above.

Taxpayer identification number requirements for the credit for other dependents. In addition to being a qualifying person for the credit for other dependents, the person must have an SSN, ITIN, or ATIN issued on or before the due date of your 2025 Form 1040-SS (including extensions). If the person has not been issued an SSN, ITIN, or ATIN by that date, do not include the person on line 8.

If the person applies for an ITIN or ATIN on or before the due date of your 2025 return (including extensions) and the IRS issues the person an ITIN or ATIN as a result of the application, the IRS will consider the ITIN or ATIN as issued on or before the due date of your return.