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

Additional Child Tax Credit

Summary and Exercises

Question 2 of 2

Juan Lee was a resident of Puerto Rico during this tax year. He worked for the Municipality of Aguada. He is married and lives with his spouse and four sons who are 3, 6, 9 and 11 years old. His income is exempt under IRC 933 and the Lees qualify for the additional child tax credit. During this tax year, his:

  • Income was $18,000
  • Tax liability was $0
  • Withheld Social Security and Medicare taxes were $1,377

Based on this information, what is his additional child tax credit?

$585
$1,377
$1,700
$6,800

Click here to view Schedule 8812.



Schedule 8812

Schedule 8812