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CreditsUpdated:Sat Nov 01 2025 00:00:00 GMT+0000 (Coordinated Universal Time)

What is the Child Tax Credit and who qualifies?

Complete guide to the federal Child Tax Credit for Puerto Rico families — who qualifies, how much you receive, and what documents you need.

The Child Tax Credit (CTC) is one of the most valuable federal benefits for families. If you have dependent children and file a federal return, you likely qualify.

Who qualifies

You need all of the following:

  1. The child must be under 17 at the close of the tax year.
  2. The child must have a valid Social Security number issued by the Social Security Administration.
  3. Must be your child, stepchild, grandchild, niece/nephew, or child in legal custody.
  4. Must have lived more than 6 months with you during the year.
  5. Must be a U.S. citizen, U.S. national, or U.S. resident alien.

How much you receive

  • $2,000 per child in total.
  • Up to $1,700 is refundable — meaning you can receive it even if you owe no tax.

If you live in Puerto Rico

As a bona fide PR resident, you can claim this credit even if your only income is from PR sources. We help you file the federal return specifically to claim the CTC and other credits.

How we file it with you

During your appointment we review:

  • Each child's age and SSN.
  • Proof of residency (school, doctor, etc.).
  • Your employment situation for the year.

Then we file your 1040 (or 1040-PR if applicable) with the credit included.

Ready? Book your appointment.