Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Additional Child Tax Credit

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Juan and Maria Torres live in Puerto Rico both under 65 and file as Married Filing Jointly. Their three children qualify for purposes of claiming the child tax credit. Juan is an employee of a private company in Puerto Rico, who has earned income, Social Security and Medicare tax withheld and Maria is unemployed. They have no other income.

Which form(s) would you complete to claim their child tax credit?

None; they do not qualify for the child tax credit
Form 1040-SS or 1040-SS (SP)
Form 1040 and Schedule 8812
Form 1040-SR


Juan and Maria Torres