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

Additional Child Tax Credit

Topic Activity (continued)

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The scenario continues. Juan and Maria Torres live in Puerto Rico and file as Married Filing Jointly. Their three children qualify for purposes of claiming the additional child tax credit. Juan is an employee of a private company in Puerto Rico and Maria is unemployed. They have no other income. During this tax year, Juan earned $50,000 and $3,825 was withheld in Social Security and Medicare taxes. Their tax liability in Puerto Rico is $3,100.

What is the maximum amount of their additional child tax credit?

$ (Please do not use commas in answer)

Click here to view form 1040 SS.




Juan and Maria Torres
Schedule 8812

Schedule 8812