May 20, 2022 Beginning with tax year 2021, eligibility for the Child Tax Credit expanded to residents of Puerto Rico with one or more qualifying children. The 2021 credit is up to $3,600 per child. Eligible families can claim the credit even if they don't normally file and have little or no income. Need help filing? IRS.gov: Eligibility rules and tips for filing a simplified tax return. MyFreeTaxes.com: For individuals filing Form 1040-PR. Free tax help sites: Using the VITA Locator Tool, enter 00638 for ZIP Code and search a 100-mile radius, or call 800-906-9887. Special event in Guaynabo: Free tax return preparation by community partners on June 11 and June 25 at the City View Plaza II Building, no appointment required.