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Specific Instructions Part I — Child Tax Credit and Credit for Other Dependents (All Filers) Line 4 Add the number of boxes checked under “child tax credit” in column (4) of the Dependents section on Form 1040 or 1040-SR and enter the result on line 4. You cannot check both the child tax credit box and the cred- it for other dependents box for the same person. Line 6 Add the number of boxes checked under “credit for other dependents” in column (4) of the Dependents section on Form 1040 or 1040-SR and enter the result on line 6. You cannot check both the child tax credit box and the cred- it for other dependents box for the same person. Line 13 Enter the amount from Credit Limit Worksheet A. When completing Credit Limit Worksheet A, you may be instruc- ted to complete Credit Limit Worksheet B if you meet certain condi- tions. Complete Credit Limit Worksheet B only if you meet all of the following. 1. You are claiming one or more of the following credits.

a. Mortgage interest credit, Form 8396.

b. Adoption credit, Form 8839.

c. Residential clean energy credit, Form 5695, Part I.

d. District of Columbia first-time homebuyer credit, Form 8859. 2. You are not filing Form 2555. 3. Line 4 of Schedule 8812 is more than zero. Part II-A—Additional Child Tax Credit for All Filers If the amount on line 12 is more than line 14, you may be able to take the additional child tax credit. Complete your Form 1040, 1040-SR, or 1040-NR through line 27 (also complete Schedule 3, line 11) before completing Part II-A. If you file Form 2555, you cannot claim the additional child tax credit. Bona Fide Residents of Puerto Rico In 2022, if you were a bona fide resident of Puerto Rico, you may be eligible to claim the ACTC if you had at least one qualifying child. You can claim the ACTC in Part II of Form 1040-SS, U.S. Self-Em- ployment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico), instead of Form 1040 or CAUTION ! CAUTION ! TIP CAUTION ! 1040-SR and Schedule 8812 if you aren’t required to file Form 1040 or 1040-SR. To determine your ACTC on Schedule 8812, complete Part II-A and II-B as follows. On line 18a, include only earned income you re- ported on Form 1040 or 1040-SR. Don’t include income earned in Pu- erto Rico, which you exclude from U.S. tax as a bona fide resident of Puerto Rico. On line 21, include all your withheld social security, Medicare, and Additional Medicare taxes, including those taxes with- held by Puerto Rican employers that are shown on Puerto Rico Form(s) 499R-2/W-2PR. Generally, you were a bona fide resident of Puerto Rico if, during 2022, you: • Met the presence test, • Did not have a tax home outside of Puerto Rico, and • Did not have a closer connection to the United States or to a for- eign country than you have to Puerto Rico. For more information on bona fide resident status, see Pub. 570, Tax Guide for Individuals With Income From U.S. Possessions. Line 15 Check this box if you do not want to claim the additional child tax credit. If you check this box, skip Parts II-A and II-B. And enter -0- on line 27. Line 18a If you have net earnings from self-employment and you use either op- tional method to figure those net earnings, use the Earned Income Worksheet, later, to figure the amount to enter on line 18a; otherwise, all other taxpayers can use the Earned Income Chart, later, to figure the amount to enter on line 18a. Income excluded under a tax treaty is also excluded from the computation of earned income on line 18a. Line 18b Enter on line 18b the total amount of nontaxable combat pay that you (and your spouse if filing jointly) received in 2022. This amount will be reported either on line 1i of Form 1040, or 1040-SR, or should be shown in Form W-2, box 12, with code Q. Part II-B—Certain Filers Who Have Three or More Qualifying Children and Bona Fide Residents of Puerto Rico Line 21 If you are completing Part II-B and your employer withheld or you paid Additional Medicare Tax or tier 1 RRTA tax, use the Additional Medicare Tax and RRTA Tax Worksheet, later, to figure the amount to enter on line 21. Withheld social security, Medicare, and Additional Medi- care taxes should be shown on Form(s) W-2, boxes 4 and 6, and Puerto Rico Form(s) 499R-2/W-2PR, boxes 21 and 23. CAUTION ! TIP -3-