2025 Child Tax Credit on Form 1040-SS: What Changed

The federal Internal Revenue Service (IRS) opened the federal filing season for 2025 returns on January 26, 2026 (news release IR-2026-12). For many Puerto Rico families, that season means one thing: the Child Tax Credit, which bona fide residents of the island claim on Form 1040-SS.

This year there are changes because of the 2025 federal law (One, Big, Beautiful Bill). For the full explanation of the credit, read the child tax credit in Puerto Rico.

How much you can get

• Credit per child. The IRS says the child tax credit is worth up to $2,200 per qualifying child.
• Refundable portion. Because most Puerto Rico families do not pay federal income tax, what they receive is the refundable portion, the Additional Child Tax Credit (ACTC). According to the 2025 Form 1040-SS instructions, the maximum is $1,700 for each qualifying child.
• Limit on Form 1040-SS. According to the 2025 Form 1040-SS instructions, on that form the refundable part of the credit is limited based on the Social Security and Medicare tax withheld from you plus half of your self-employment tax. The $2,500 earned income rule you will see in IRS articles applies to Schedule 8812 of Form 1040.
• Higher incomes. The full credit applies if your income is not more than $200,000 ($400,000 on a joint return). Above that, it may be reduced.

Since 2021, bona fide residents of Puerto Rico no longer need three or more children to claim the ACTC. One is enough.

The important change: the Social Security number

The 2025 Form 1040-SS instructions say that, starting with tax year 2025, you must have a valid Social Security number to claim the ACTC:

• You. The number must be valid for work and must have been issued by the Social Security Administration before the return's due date (including extensions).
• Joint return. It is enough for one spouse to have a valid Social Security number. The other needs a Social Security number or an ITIN issued no later than the due date.
• Each child. Must have a Social Security number that is valid for work, issued before the due date.

Who is a qualifying child

For 2025, the child must be under age 17 on December 31, 2025, have the required family relationship, have lived with you for more than half the year, not have provided more than half of their own support, be your dependent and be a U.S. citizen, national or resident.

Dates and payments

• The deadline for the 2025 Form 1040-SS was April 15, 2026.
• According to the instructions, refunds claiming the ACTC could not be issued before mid-February 2026. The IRS said most would arrive by March 2, 2026 for people who chose direct deposit and had no other issues.
• The IRS generally no longer issues paper refund checks. If you file without a bank account, it will send you notice CP53E to ask for one.

If you did not claim it

If you are eligible and did not file your 2025 Form 1040-SS, you can still file it. The IRS has a time limit for claiming refunds, so do not put it off. If you also owed self-employment tax, filing late can bring interest and penalties. A professional can help you, especially if prior years are involved.

If you are also self-employed, the same Form 1040-SS is used to pay federal Social Security tax. Read self-employment tax.

787TAX is an independent guide. It is not Puerto Rico's Departamento de Hacienda, the CRIM or the IRS. This page is general information, not tax or legal advice. Example figures are hypothetical. Found an error? Tell us.