Most residents of Puerto Rico do not pay federal income tax and are not required to file for federal income taxes. For families with kids under 17, however, it’s worth filing a U.S. tax form. The Child Tax Credit, a benefit for families, is available in Puerto Rico — even for people who had no income and did not pay Social Security taxes.
Most Puerto Ricans pay Social Security taxes, even though the benefits they receive are not equal to those received by people living in states. But the Child Tax Credit was extended to Puerto Rico in 2021 and remains available to all households with dependent children. While people with high incomes do not receive the full amount, each child may make their family available for a portion of the CTC – even if the tax filer is reporting no income at all.
You must file a federal income tax return
Residents of Puerto Rico generally are not required to file a federal income tax return. To receive a tax credit, though, filing is a must. You will need to file a Form 1040 or Form 1040SS and provide information about your income and your child. If you are self-employed in Puerto Rico, you will need to file Form 1040SS. You can find all the forms at IRS.gov.
IRS Child Tax Credit Guidance in Spanish
You can file electronically for free at MyFreeTaxes if you earned less than $89,000 in 2025. VITA and TCE programs provide free assistance for Puerto Rico filers.
You must still file for Hacienda taxes
Even though you may have filed only one income tax form in the past, you must still file for the Puerto Rico Individual Income Tax (Form 482). This is taxes for the territory, not the federal income tax. They are completely separate.
