Corrections to the 2022 Instructions for Form 1040-PR

Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

If you downloaded the 2022 Instructions for Form 1040-PR, before March 27, 2023, please note the following corrections to the Worksheet for the Additional Child Tax Credit (ACTC) on page 17. The changes are for taxpayers who are bona fide residents of Puerto Rico and are claiming the ACTC for one or more qualifying children.

On line 1, the text was updated to show "one or more qualifying children" instead of "three or more."

On line 8, the link for line 8 was corrected to land on page 15, instead of page 10.