Revenue Procedure 2022-22 provides simplified procedures for certain bona fide residents of the Commonwealth of Puerto Rico (Puerto Rico) to claim the child tax credit under § 24.   The Department of the Treasury and the Internal Revenue Service (IRS) have provided these procedures to make it easier for certain bona fide residents of Puerto Rico to file taxable year 2021 Federal tax returns to claim the child tax credit.

Revenue Procedure 2022-22 will be in IRB:  2022-21, dated 05/23/2022.