1025 Publ 4281 (PR) (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p4281pr.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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You may be able to claim the child tax credit if you meet the following conditions:

• You are a bona fide resident of Puerto Rico

• You contributed to Social Security and Medicare from your wage income or you paid your selfemployment taxes

• You had one or more qualifying children

Income limits:

The benefit begins to decrease when the taxpayer’s Modified Adjusted Gross Income (MAGI) exceeds certain income levels: $400,000 for married filing jointly and $200,000 for other filing status.

All of the tests below must be met to be able to claim someone as a qualifying child for the child tax credit.

Relationship test: The child must be your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half

brother, half-sister, or a descendant of any of them (for example, your grandchild, niece, or nephew).

Residency test:

You and the child must have the same principal place of residence (except for temporary absences) for more than half of the tax year.

Age test:

The child was under 17 years old on December 31 of the year.

Support test:

The child must not have provided half of their own support for the tax year.

Citizenship test:

The child must be a U.S. citizen, national or resident alien of the United States.

An exception may apply if the parents are divorced, separated, or living apart. See Publication 501, Dependents, Standard Deduction, and Filing Information .

Publication 4281 (PR) (Rev. 10-2025) Catalog Number 93737O Department of the Treasury Internal Revenue Service www.irs.gov

You must file Form 1040-SS or Form 1040-SS (SP) and complete parts 1 and 2 to claim the child tax credit. These forms can be filed electronically (e-file). If you have U.S. taxable income, such as federal wages, or income outside of Puerto Rico, you must claim this credit on Form 1040 or Form 1040-SR.

The credit can be up to $1,700 per qualifying child under 17 years old. Use the worksheet included in the instructions for Form 1040-SS or Form 1040-SS (SP) to determine the correct amount.

You may be able to claim the Child Tax Credit if you are self-employed, as long as you had one or more qualifying children. To do this computation, use the worksheet included in the instructions for Form 1040-SS or Form 1040-SS (SP).

The Volunteer Income Tax Assistance ( VITA ) centers will be able to prepare your tax return free of charge. To locate the VITA site nearest you, use the VITA locator tool or call 800-906-9887.

When completing your federal return, check if you qualify for the Child Tax Credit. See the instructions for Form 1040 or Schedule 8812 for more information.