Residents of Puerto are not eligible to receive advance payments for the Child Tax Credit, but may be eligible to claim the Child Tax Credit for qualifying children when they file their tax return.
The maximum Child Tax Credit amount is $2,000. The credit may be claimed even if you don’t have earnings or pay U.S. social security taxes. The requirement to have 3 qualifying children was removed starting in 2021, and you need only one qualifying child to claim the Child Tax Credit on:
Additional Information:
IRS: Child Tax Credit and Advance Child Tax Credit Payments - Topic I - U.S. Territory Residents