Instructions For Form 1040-Ss - U.s. Self-Employment Tax Return (Including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - 2017 Page 7
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14are deaf, hard of hearing, or have a
To ask for an installment agreement,
You were a bona fide resident of Puerto
speech disability and who have access to
you can apply online or use Form 9465.
Rico (see Pub. 570). Also, see
Days of
TTY/TDD equipment can call
To apply online, go to
Apply for an Online
presence in a U.S.
territory, earlier.
1-800-733-4829. For more information
Payment
Agreement.
Social security and Medicare taxes
about EFTPS, go to
IRS.gov/payments
or
were withheld from your wages or you
Extension of time to pay. If paying the
Eftps.gov.
paid SE tax.
tax when it is due would cause you an
Neither you nor your spouse, if filing a
undue hardship, you can ask for an
joint return, can be claimed as a
Mobile Device
extension of time to pay by filing Form
dependent on someone else's U.S.
1127 by April 17, 2018. In most cases, an
To pay through your mobile device,
income tax return.
extension won't be granted for more than
download the IRS2Go app.
You had three or more qualifying
6 months. You will be charged interest on
children (defined below).
the tax not paid by April 15, 2018. You
Pay by Check or Money Order
must pay the tax before the extension runs
You must have three or more
Before submitting a payment through the
out. Penalties and interest will be imposed
qualifying children to claim the
!
mail, please consider alternative methods.
until taxes are paid in full. To get Form
additional child tax credit.
CAUTION
One of our safe, quick, and easy
1127, and the most up-to-date
Qualifying child. A qualifying child for
electronic payment options might be right
information, go to IRS.gov/form1127.
purposes of the additional child tax credit
for you. If you choose to mail a tax
Part II—Bona Fide
is a child who:
payment make your check or money order
payable to “United States Treasury” for the
Residents of Puerto Rico
1. Is your son, daughter, stepchild,
full amount due. Do not send cash. Do not
foster child, brother, sister, stepbrother,
Claiming Additional Child
attach the payment to your return. Write
stepsister, half brother, half sister, or a
Tax Credit
“2017 Form 1040-SS,” your name,
descendant of any of them (for example,
address, daytime phone number, and
your grandchild, niece, or nephew). A
If you were a bona fide resident of Puerto
SSN on your payment. If you are filing a
foster child is any child placed with you by
Rico for the tax year and you qualify to
joint return, enter the SSN shown first on
an authorized placement agency or by a
claim the additional child tax credit, you
your tax return.
judgment, decree, or other order of any
must list each qualifying child (defined
court of competent jurisdiction.
later) in Part I, line 2. Also complete Part II
To help us process your payment,
and the Additional Child Tax Credit
Note. Your adopted child is always
enter the amount on the right side of the
Worksheet—Part II,
Line
3, later, to figure
treated as your own child. A child lawfully
check like this: $ XXX.XX. Do not use
the amount of your credit.
placed for legal adoption is treated the
dashes or lines (for example, do not enter
same as an adopted child.
“$ XXX–” or “$ XXX
”).
If you take the additional child tax credit
xx 100
2. Was under 17 at the end of 2017.
even though you aren't eligible and it is
3. Was younger than you (or your
determined that your error is due to
Mail your 2017 Form 1040-SS and
spouse, if filing jointly) or was permanently
reckless or intentional disregard of the
payment to the address shown under
and totally disabled (see Age Test in Pub.
additional child tax credit rules, you won't
Where To
File, earlier.
501).
be allowed to take the child tax credit or
Bad check or payment. The penalty for
the additional child tax credit for 2 years
4. Did not provide over half of his or
writing a bad check to the IRS is $25 or
even if you are otherwise eligible to do so.
her own support for 2017.
2% of the check, whichever is more.
If you fraudulently take the additional child
5. Lived with you for more than half of
However, if the amount of the check is
tax credit, you won't be allowed to take
2017. If the child did not live with you for
less than $25, the penalty equals the
either credit for 10 years. See the Form
the required time, see Residency Test in
amount of the check. This penalty also
8862 and its instructions for more
Pub. 501.
applies to other forms of payment if the
information. You may also have to pay
IRS doesn't receive the funds. See Tax
6. Is not filing a joint return for 2017 or
penalties.
Topic 206 at
IRS.gov/taxtopics.
is filing a joint return for 2017 only to claim
Disaster tax relief. If you were a resident
a refund of estimated or withheld taxes.
of Puerto Rico affected by Hurricanes Irma
See examples under Joint Return Test (To
What If You Can't Pay?
or Maria, you can elect to calculate your
Be a Qualifying Child) in Pub. 501.
If you can't pay the full amount shown on
ACTC based on your withheld 2016 social
7. Was a U.S. citizen, U.S. national, or
line 15 when you file, you can ask for:
security, Medicare, Additional Medicare
a U.S. resident alien.
An installment agreement, or
tax, one-half of your 2016
An extension of time to pay.
self-employment tax, and any social
Note. If you are a U.S. citizen or U.S.
security tax amounts listed under the
Installment agreement. Under an
national and your adopted child lived with
instructions for Part I, line 6. See
installment agreement, you can pay all or
you all year as a member of your
Additional child tax credit (ACTC)
under
part of the tax you owe in monthly
household, that child meets an exception
Disaster Relief, for the requirements.
installments. However, even if an
and may be a qualifying child although the
installment agreement is granted, you will
child is a nonresident alien.
If you make the election, you must
be charged interest and may be charged a
complete the Additional Child Tax
!
Information about your qualifying
late payment penalty on the tax not paid
Credit Worksheet—Part II, Line 3,
child. In Part I, line 2, enter each
CAUTION
by April 17, 2018. You must also pay a
later. Also, write "Hurricane Irma" and/or
qualifying child's name, identifying number
fee. To limit the interest and penalty
"Hurricane Maria" at the top of page 1 of
(SSN, ITIN or ATIN), and relationship to
charges, pay as much of the tax as
Form 1040-SS.
you. If you have more than six qualifying
possible when you file. But before
children, attach a statement to Form
requesting an installment agreement, you
Qualifying for the Credit
1040-SS with the required information. If
should consider other less costly
You may be able to claim the additional
the child meets the conditions to be a
alternatives, such as a bank loan or credit
child tax credit for 2017 if all of the
qualifying child of any other person (other
card payment.
following apply.
Instructions for Form 1040-SS (2017)
SS-7
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