Taxpayers in Puerto Rico who do not have income subject to U.S. tax

Bona fide residents of Puerto Rico who do not have income subject to U.S. tax can use Form 1040-SS or Form 1040-SS (SP) to claim the additional (refundable) child tax credit if they have at least one qualified child, and:

• Have Social Security and Medicare taxes withheld from their wages, or,
• Pay self-employment tax.
• The additional child tax credit will be the lesser of:
• $1,700 per qualified child
• the total of Social Security and Medicare taxes withheld from their wages plus one-half of self-employment tax.