 Then you've got the ACTC and Bonafide Residence of Puerto Rico. Bonafide Residence of Puerto Rico are no longer required to have three or more qualified children to be eligible to be to claim the ACTC. Bonafide Residence of Puerto Rico may be eligible to claim the ACTC if they have one or more qualified children. Then we've got the Advanced Child Tax Credit Payments. This was another very unusual thing they did with the Child Tax Credit. That was the Advanced Child Tax Credit Payments have not been issued for 2022. So you will recall you've probably been aware of this one because the IRS was promoting this one a lot. You'll remember that they had the stimulus checks which went through basically the IRS for the issuance of the stimulus checks. And then I think what happened is they couldn't send out any more stimulus checks but they still wanted to be sending out money. So they used the Child Tax Credit as a vehicle for doing that and they basically sent out these advanced payments for the Child Tax Credits in the year of 2021 so that people then, when they filed the 2021 return had to figure out how much they've received in advanced payments and compare that to the credit. So they stopped doing that in 2022 so you didn't get any of those advanced Child Tax Credit Payments during the year in 2022. You're gonna get your benefit from the Child Tax Credit like normal before that advanced payment system was set up when you filed the tax return by say April 15th or whatever of the following year, 2023 in this case. And it's kind of interesting what they've been doing with these advanced payments. So this seems like a technique that they've been toying with a lot more meaning trying to estimate what your taxes will be, what benefits you're gonna be getting when you file the tax return and then try to give you an advance of what that benefit will be. We still see that for example in the healthcare marketplace, you might have a situation where that is basically being applied lowering the amount of insurance premiums based on an estimate of the credit that you're gonna be receiving when you file the tax return. It's an interesting kind of concept but it does lead to a lot of confusion because it's an estimate and oftentimes the estimates are gonna be wrong in many cases when you apply them to so many different people. So it's curious to see the pros and cons of that kind of method. Any case, reminders, delayed refund for returns claiming the ACTC, the IRS cannot issue refunds before mid-February for returns that properly claim the ACTC. So note, the reason you would think this would be the case is because when we're talking about these refundable type of credits, those are the ones most likely for people to try to use identity theft and file fraudulent returns for because those are the ones that are gonna give you that refund even if the income level is low and I think to combat that they need a little bit more time to confirm those types of returns in order to lower the amount of like fraud that could be taking place with those types of programs. Note that all of these programs that go into place there's always this pros and con kind of situation when they have more money that's going out there and we saw that with this whole COVID thing when they're shooting money out there. Hopefully it helps a lot of people but at the same time it creates a ripe environment for fraudsters as well to be taking advantage of the situation. So you gotta find a happy medium between them. So this timeframe applies to the entire refund not just the portion associated with the ACTC. So you might say, why don't you just hold the amount for the ACTC? Well, no, they're gonna hold the whole thing until they've approved the thing. Okay, so abbreviations. The following abbreviations will be used in these instructions when appropriate. So we've got the ACTC we've seen already which means the additional child tax credit. You've got the ATI and the A10 means adoption taxpayer identification number. You've got the CTC which means the child tax credit and of course these two are similar. So you've got the CTC and then you've just gotta add the A in front of it and say, okay, that's the additional child tax credit. You've got the I10 means individual taxpayer identification number. You've got the ODC which means the credit for other dependents. So if they can't get the child tax credit then they might get the credit for other dependents. And then you've got the SSN that's the normal kind of identification number for people if they have, if they're citizens and they have the social security number, the SSN. The TIN means taxpayer identification number. A TIN maybe an ATI in an ITIN or an SSN. So when the IRS is referring when we're referring to individuals then we see them as numbers, right? The IRS sees us as numbers and whatnot. So they might refer to it as a more broad term as a TIN which may include under the umbrella of that broader term the ATIN and ITIN or SSN social security number. So other abbreviations may be used in these instructions and will be defined as needed.