The Child Tax Credit remains one of the most important credits for Puerto Rico families that file federal. Here's what changed for the 2025 return (filed in 2026).
The basics
- Up to $2,000 per dependent child under 17 with a valid Social Security number.
- Up to $1,700 of the credit is refundable — it can increase your refund even if you owe no tax.
- Income limits: the credit begins to phase out above $200,000 (single) or $400,000 (married filing jointly).
For PR residents
If you're a bona fide PR resident, you can claim the Child Tax Credit even if you have no federal filing obligation from PR-source income. We file it with you when we prepare your return.
Action
Have these ready for your appointment:
- Social Security numbers and birthdates for each child.
- Proof of shared residency (more than 6 months of the year).
- Any IRS letters about the credit in prior years.