Child Tax Credit for Puerto Rico Families
Puerto Rico families can get up to $1,700 per child from the IRS by filing Form 1040-SS. Here is who qualifies, the 2025 Social Security number rule and how the credit is figured.
Guides · 4 articles
Federal and IRS
How federal taxes apply to Puerto Rico residents: the IRS, the child tax credit, self-employment tax and moving to or from the island.
Moving to Puerto Rico: The Taxes You Need to Know
What changes for your taxes when you move to Puerto Rico, from the IRS bona fide residence tests and the Section 933 exclusion to Hacienda returns, sales tax and property tax.
Puerto Rico residents and the IRS: when to file Form 1040
If you live in Puerto Rico, your island-source income is free of federal income tax, but in some cases the IRS still expects a return. Here we explain which ones.
Self-Employment Tax in Puerto Rico: Form 1040-SS
If you work for yourself in Puerto Rico, you owe the IRS Social Security and Medicare tax even if you pay no federal income tax. Here is how it is calculated and paid.
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See all →Self-employment tax (1040-SS)
The federal tax on Form 1040-SS.
