 All right, so then you got the bonafide residence of Puerto Rico. So somewhat of a special situation, bonafide residence of Puerto Rico. So in 2022, if you were born, if you were a bonafide resident of Puerto Rico, you may be eligible to claim the ACTC additional child tax credit. If you had at least one qualifying child, you can claim the ACTC additional child tax credit in part two of form 1040 SS US self-employment tax return, including additional child tax credit for bonafide residence of Puerto Rico. Instead of form 1040 or 1040 SR in schedule 8812, if you aren't required to file form 1040 or 1040 SR to determine your ACTC additional child tax credit on schedule 8812, complete part 2A and 2B as follows. Online 18A include only earned income. You reported on form 1040 or 1040 SR don't include income earned in Puerto Rico, which you exclude from US tax as a bonafide resident of Puerto Rico. Online 21 include all your withheld social security, Medicare and additional Medicare taxes, including those taxes withheld by Puerto Rican employers that are shown on Puerto Rico forms 499 R-2 W2PR. All right, generally, generally, you were a bonafide resident of Puerto Rico. If during 2022 you met the President's test, did not have a tax home outside Puerto Rico and did not have a closer connection to the United States or to a foreign country than you have to Puerto Rico. For more instructions on bonafide resident status, you can see publication 570, you can find the IRS website, tax guide for individuals with income from US possessions. All right, line 15, check this box if you do not want to claim the additional child tax credit. So if you check this box, skip parts 2A and 2B and enter zero online 27. So in other words, we're thinking about the additional child tax credit now. So when we think about the child tax credit, the general process is going to be here. We have a dependent. Do they qualify first for the child tax credit? If not, can I get the other dependent credit? If they qualify for the child tax credit, great. But then what if I don't have the income to claim the child tax credit and I have to dip into the refundable portion, the additional child tax credit, you may be able to opt out of taking the additional child tax credit if you basically wanted to, you would think that that would not normally be the thing that you would want to do unless there's some rational reason for doing that. So line 18A, if you have net earnings from self-employment and you use either optional method to figure those net earnings, use the earned income worksheet later to figure the amount to enter online 18A. Otherwise, all other taxpayers can use the earned income chart later to figure amount to enter online 18A, line 18B, enter your line 18B, the total amount of non-taxable combat pay that you and your spouse if filing jointly received in 2022, this amount will be reported either online one I of form 1040 or 1040 SR or should be shown in form W2, box 12 with code Q. Part 2B, certain filers who have three or more qualifying children and bona fide residents of Puerto Rico. Line 21, so if you are completing part 2B and your employer withheld or you paid additional Medicare tax or tier one RRTA tax, use the additional Medicare tax and RRTA tax worksheet later to figure the amount to enter online 21. All right, so we'll go into some tax software examples fairly shortly so we can basically look at these forms in more detail and see how we might basically put these in practice. Note obviously that when you're communicating with people then you're not going to have like the line by line breakout in your head but you want to be unless you are have quite imaginative detailed thought process but you want to have the general rules in your mind so that you can communicate with people and so that you can project make projections into the future what you think is going to happen for tax planning purposes and then when you do the tax salt returns usually tax software is quite useful to help break out some more of this information down and then you can double check it by deconstructing it seeing what the tax software did and recalculating it to see if it's properly inputting the way it should be inputting according to the more specific rules.