Internal Revenue Service inaugurates four IRS Taxpayer Assistance Centers in Puerto Rico

PR-2023-01, January 24, 2023

Guaynabo, PR — To help qualified Puerto Rico residents claim the Child Tax Credit (CTC) and to celebrate four new IRS office openings on the island, the IRS will host a special event on Saturday, January 28, from 9 a.m. to 4 p.m., at the Taxpayer Assistance Center (TAC) in Guaynabo, Puerto Rico, located inside the City View Plaza II building at 48 Carr 165 km. 1.2, Guaynabo, 00968.

During this time, people will be helped without an appointment. Normally, TACs are open on weekdays by appointment only. IRS staff will provide all services routinely offered at the office. Cash payments will not be accepted.

"We continue reaching out to residents of Puerto Rico to share important information about receiving the Child Tax Credit and to get help beyond our normal hours," said IRS Wage & Investment Commissioner and IRS Taxpayer Experience Officer Ken Corbin.

Individuals should bring the following documents:

  • 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 documents.
  • If they plan to request identity verification services, they must bring two forms of identification and a copy of the tax return filed for the year in question if they filed a return.

During the visit, IRS staff may also request the following information:

  • A current mailing address, and
  • Proof of bank account information on their tax return to receive payments or refunds by  direct deposit .

Foreign language interpreters will be available. The IRS staff will schedule appointments for a later date for hearing impaired individuals who need sign language and interpreter services.

Tax return preparation options

Tax return preparation is not a service offered at IRS TACs. Residents in need of this service should take advantage of the following free resources available to help prepare and file their 2021 and 2022 federal tax returns:

  1. In conjunction with this event, IRS Volunteer Income Tax Assistance (VITA) will provide free U.S. federal tax return preparation at the nearby San Patricio Office Center, 7 Tabonuco Street, Guaynabo, Puerto Rico 00968.
     
  2. Also, IRS community partners will be providing free tax help at VITA Tax Corner located at 255 Avenida de la Constitución in Puerta de Tierra, San Juan, Puerto Rico, 00901.
     
  3. Eligible residents can also get free help preparing their tax return at other VITA sites after the event. To find the closest free tax return preparation help, use the VITA Locator Tool on IRS.gov or call 800-906-9887.
     
  4. Before going to a VITA or TCE site, see Publication 3676-B (EN-SP), VITA/TCE Site Location Flyer for Field Assistance Taxpayer Assistance Centers PDF for services provided and check out What to Bring to ensure you have all the required documents and information VITA volunteers will need to help you.
     
  5. Any individual or family earning $73,000 or less in 2022 can use tax software through IRS Free File at no cost. There are products in English and Spanish.
     
  6. Individuals filing Form 1040-PR can also use MyFreeTaxes.

More local offices open in Puerto Rico for appointments

The IRS has four additional TACs now open on the island. For these locations, taxpayers should call 844-545-5640 to make appointments to receive services Monday through Friday, 8:30 a.m. to 4:30 p.m.

  1. Guaynabo: DASE Building – Los Frailes Industrial Park, Calle C #475, Guaynabo, PR 00969
  2. Humacao: 3 Calle Boulevard Nicanor Vázquez, Humacao, PR 00791
  3. Mayagüez: 349 Avenida Hostos, Mayagüez, PR 00680
  4. Ponce: 2050 Ponce Bypass, Ponce, PR 00717

Eligibility for receiving the Refundable Child Tax Credit

Many residents of Puerto Rico are eligible to receive the Child Tax Credit provided by the American Rescue Plan. For tax year 2021, the CTC is fully refundable. The new law temporarily lifted the previous requirement of limiting the refund amount to the amount of taxes paid to Social Security and self-employment for the year.

The 2021 legislation also permanently expanded eligibility to residents of Puerto Rico to claim more than one qualifying child. The credit for 2021 is worth up to $3,600 for each child under the age of 5 and $3,000 for each older child.

Residents of Puerto Rico must file a federal tax return with the IRS to claim the CTC. The credit can be claimed on Form 1040-PR, Federal Self-Employment Contribution Statement for Residents of Puerto Rico (Spanish), Form 1040-SS, U.S. Self-Employment Tax Return PDF, Form 1040, U.S. Individual Income Tax Return PDF, or Form 1040-SR, U.S. Tax Return for Seniors PDF. Form 1040-PR is a Spanish-language form. Form 1040 and Form 1040-SR have Spanish-language versions.

Families who don't owe taxes to the IRS can file their 2021 tax return and claim the child tax credit for the 2021 tax year at any point until April 15, 2025, without any penalty. Many eligible individuals haven't filed a tax return to claim the credit, either because they don't normally file a tax return, have never needed to file a federal tax return, or haven't heard about the changes in the law.

The IRS strongly encourages people to use digital resources to file tax returns, receive payments and check on their account status.

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.

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