PR-2022-09, August 22, 2022 WASHINGTON — Many Puerto Rico residents aren't normally required to file federal income tax returns, but they may wish to do so this year, the Internal Revenue Service said today. The agency wants them to know about their potential eligibility for the refundable Child Tax Credit. Recent tax law changes expanded the Child Tax Credit, and Puerto Ricans must file a federal income tax return to get it. To help Puerto Rico residents on this and other issues, the IRS announced the Taxpayer Assistance Center in Guaynabo will be open and offering face-to-face help on Saturday, August 27. This special Saturday help is available at the City View Plaza II Building, 48 Carr 165 km. 1.2, from 8 a.m. to 4:30 p.m., and without an appointment. Normally, TACs are open by appointment on weekdays. The American Rescue Plan made many residents of Puerto Rico newly eligible for the Child Tax Credit for the 2021 tax year. The 2021 legislation permanently expanded eligibility to residents of Puerto Rico with one or more qualifying children for the Child Tax Credit. The credit for 2021 is worth up to $3,600 for children under the age of 5. Eligible taxpayers in Puerto Rico can claim the credit by filing a tax return, even if they don't have a filing requirement and have little or no income from a job, business or other source. Anyone who qualifies has until the 2025 tax deadline to claim the credit. Claiming these benefits could result in tax refunds for many people. Individuals should file an electronic return and choose direct deposit to avoid processing delays and speed delivery of their refund. The legislation made the credit fully refundable for 2021 – temporarily removing the requirement for residents of Puerto Rico that limited the credit amount to the Social Security and self-employment taxes paid during the year. Before going to a TAC, the IRS encourages everyone to visit IRS.gov where they'll find many online resources that are safe, secure, convenient and explain how to prepare for a visit. This information is available in both English and Spanish. Foreign language interpreters will be available. IRS staff will schedule appointments for a later date for deaf or hard-of-hearing individuals who need sign language interpreter services. Come prepared with paperwork During the TAC Saturday opening, taxpayers can receive in-person help with verifying their identity. To arrive prepared, individuals should bring the following information: Current government-issued photo identification. Social Security cards for members of their household, including spouse and dependents (if applicable). Any IRS letters or notices received and related supporting documents. Those who plan to request identity verification related to a 501C, 5071C/SP, or 6331C letter must bring two forms of identification and a copy of the tax return filed for the year in question if they filed a return. Identity verification is also available online by following the instructions provided in the letter. During the visit, IRS staff may also request the following information: A current mailing address. Bank account information to receive payments or refunds by direct deposit. It's mandatory for people to wear face masks and social distance at this event. The IRS.gov webpage, Contact your local office, lists all TAC services offered during the event and regular office hours. Many have used a Saturday visit to ask about IRS identity protection services, or to request Individual Taxpayer Identification Numbers (ITINs), refunds and payment options. If assistance is not available from IRS employees specializing in specific services, individuals will receive a referral for them. Taxpayer Advocate Service employees may also be available to assist with issues that meet certain criteria. Available options for free tax return service Individuals can get free help preparing their tax return by contacting the Volunteer Income Tax Assistance (VITA) San Patricio Ad Hoc Virtual Site for an appointment. Generally, the income limit for this assistance is $58,000. Call 787-622-8069 to make an appointment. Individuals filing Form 1040-PR can also use MyFreeTaxes. More information: How to Register for Certain Online Self-Help Tools Verifying for the Internal Revenue Service – ID.me Help Site Reconciling Your Advance Child Tax Credit Payments on Your 2021 Tax Return Learn about filing requirements for the Recovery Rebate Credit Understanding Your IRS Notice or Letter Topic No. 651, Notices – What to Do Topic No. 654, Understanding Your CP75 or CP75A Notice Request for Supporting Documentation Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number ITIN PDF Identity Theft Central
