Federal housing law
Publication 5649 (PR) — Many Residents of Puerto Rico Are Newly Eligible for the Child Tax Credit (Puerto Rico)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5649pr.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
If you’re eligible, file a 2021 federal tax return to receive up to $3,600 for each…¶
Beginning with tax year 2021, eligibility for the Child Tax Credit is expanded to residents of Puerto Rico with one or more qualifying children.
If you’re an eligible resident of Puerto Rico, you can claim the credit through April 15, 2025 by filing a federal tax return, even if you don’t have a filing requirement and have little or no income from a job, business or other source.
For 2021, the Child Tax Credit is up to $3,600 for children ages 5 and younger, and $3,000 for children ages 6 through 17.
Grandparents, other relatives or foster parents raising a child may also qualify for the credit.
The credit is fully refundable for 2021 – temporarily removing the requirement for residents of Puerto Rico that limited the credit amount to the Social Security and self-employment taxes paid during the year.
Help options for Puerto Rico residents¶
Visit IRS.gov for eligibility rules specifically for bona fide Puerto Rico residents and instructions for filing a simplified federal tax return to claim this credit if you normally don’t file a tax return.
Use MyFreeTaxes.com to file a Form 1040-PR to claim the credit.
Find free tax preparation help by using the VITA/TCE Locator Tool . Puerto Rico residents can enter 00638 in the zip code field, and search in a 100-mile radius for a list of open sites. You can also call 800-906-9887.
Publication 5649 (PR) (6-2022) Catalog Number 93116F Department of the Treasury Internal Revenue Service www.irs.gov