Resources and Guidance for Puerto Rico families that may qualify for the Child Tax Credit

The Internal Revenue Service (IRS) has issued various materials and guidance for families in Puerto Rico who may qualify for the Child Tax Credit. This article provides links to these resources, organized by type, for quick reference by partners, the media, and tax professionals.

Eligibility for the Child Tax Credit in Puerto Rico

Beginning with tax year 2021, residents of Puerto Rico with one or more qualifying children are eligible for the Child Tax Credit. The 2021 Child Tax Credit is up to $3,600 for each qualifying child. Even if they don't normally file taxes and have little or no income, eligible families can claim the credit through April 15, 2025, by filing a federal tax return.

Ready-to-Use Articles

The IRS has prepared ready-to-use articles to help individuals and organizations understand and claim the expanded Child Tax Credit. These articles cover various aspects of the credit and provide valuable information. The following articles are available:

1. Get help claiming the expanded Child Tax Credit
2. Have friends or family in Puerto Rico? Spread the word on the expanded Child Tax Credit
3. More Puerto Rico families qualify for Child Tax Credit
4. Raising your grandkids? You may qualify for the Child Tax Credit

News Releases

The IRS has issued several news releases related to the Child Tax Credit in Puerto Rico. These releases provide updates, announcements, and important information. The following news releases are available:

1. PR-2023-01, Internal Revenue Service inaugurates four IRS Taxpayer Assistance Centers in Puerto Rico
2. PR-2022-08, Get face-to-face IRS help in Puerto Rico on June 25 at special Saturday opening
3. PR-2022-07, IRS offers face-to-face help in Puerto Rico during a special Saturday opening on June 11
4. PR-2022-05, Puerto Ricans eligible for Child Tax Credit should file a federal tax return; face-to-face IRS help in Puerto Rico during special Saturday opening on May 14
5. IR-2022-106, Face-to-face IRS help without an appointment available during special Saturday opening on May 14
6. IR-2022-105, IRS provides guidance for residents of Puerto Rico to claim the Child Tax Credit

Guidance

The IRS has issued guidance in the form of Revenue Procedure and publications to assist residents of Puerto Rico in claiming the Child Tax Credit. The following guidance documents are available:

1. Revenue Procedure 2022-22, Simplified procedures for certain bona fide residents of the Commonwealth of Puerto Rico (Puerto Rico) to claim the child tax credit
2. Publication 4281 (PR), Have children? Refundable Child Tax Credit for bona fide residents of Puerto Rico (in Spanish)PDF
3. Publication 5649 (PR), Many Residents of Puerto Rico Are Newly Eligible for the Child Tax Credit (Puerto Rico)PDF
4. Publication 5650, More families in Puerto Rico can now receive a tax credit of up to $3,600 for each qualifying childPDF
5. CL-2022-08, A Closer Look: Expanding Access in Puerto Rico
6. YouTube video — Families in Puerto Rico Can Benefit from the Child Tax Credit
7. Taxpayer Guide to Identity Theft

These resources provide comprehensive information and guidance for families in Puerto Rico who may qualify for the Child Tax Credit. It is important to review these materials to understand the eligibility criteria, claim process, and available assistance. For further assistance, individuals can contact the IRS or consult with a tax professional.