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Federal housing law

Publication 5650 (PR) — More families in Puerto Rico can now receive a tax credit of up to $3,600 for each qualifying child (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/p5650pr.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).


More families in Puerto Rico can now receive a tax credit of 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.

The 2021 Child Tax Credit is up to Eligible families can claim the

$3,600 for each qualifying child. credit through April 15, 2025, by

filing a federal tax return - even if they don’t normally file and have little or no income.

Visit IRS.gov/PuertoRico for eligibility rules and information on how to claim this tax credit.

Publication 5650 (PR) (6-2022) Catalog Number 93118B Department of the Treasury Internal Revenue Service www.irs.gov

Exceptions & meaning →

More families in Puerto Rico can now receive a tax credit of 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.

The 2021 Child Tax Credit is up to Eligible families can claim the

$3,600 for each qualifying child. credit through April 15, 2025, by

filing a federal tax return - even if they don’t normally file and have little or no income.

Visit IRS.gov/PuertoRico for eligibility rules and information on how to claim this tax credit.

Publication 5650 (PR) (6-2022) Catalog Number 93118B Department of the Treasury Internal Revenue Service www.irs.gov

Exceptions & meaning →

More families in Puerto Rico can now receive a tax credit of 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.

The 2021 Child Tax Credit is up to Eligible families can claim the

$3,600 for each qualifying child. credit through April 15, 2025, by

filing a federal tax return - even if they don’t normally file and have little or no income.

Visit IRS.gov/PuertoRico for eligibility rules and information on how to claim this tax credit.

Publication 5650 (PR) (6-2022) Catalog Number 93118B Department of the Treasury Internal Revenue Service www.irs.gov

Exceptions & meaning →

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