IRS Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) is a document used to report your self-employment net earnings to the United States.
This form can be used only by residents of the United States Virgin Islands (USVI), Commonwealth of Puerto Rico, Commonwealth of the Northern Mariana Islands (CNMI), Guam, and American Samoa who do not need to submit a United States Income tax return. You must fill it out only if your (or your spouse's, if filing jointly) self-employment income is $400 or more, as well as if your income as a church employee is $108.28 or more.
The IRS 1040-SS Form was issued by the Internal Revenue Service (IRS) and was last revised in 2019. Download the latest fillable version of the document below. Puerto Rico residents can file Form 1040 (PR), Self-Employment Tax Return available in Spanish.
Fill out the IRS Form 1040-SS using the following guide:
The form is not valid until you sign it. If you file the self-employment tax return jointly with your spouse, both of you must sign it.
File your self-employment tax return form by April 15 if you are filing on a calendar year basis. If you file on a fiscal year basis, the due date is the 15th day of the 4th month after the fiscal year closes. Bonafide residents of Puerto Rico can ask for a 6-month extension by submitting the paper or electronic version of Form 4868. Residents of Guam, American Samoa, the USVI, and the CNMI can apply for a filing extension with the same form or can receive an automatic 2-month extension to file the return form and to pay tax if they are outside the United States and Puerto Rico on the due date. After that, they may apply for an additional 4-month extension to file the form if needed. The 1040-SS tax return form can be submitted by mail only. The mailing addresses are provided in the IRS Instructions for Form 1040-SS. Find detailed instructions on the IRS website.
If you do not file the form by the due date, the penalty will be about 5% of the amount due for each month, unless you have a valid reason. If you do, attach the statement with the proper explanations to your self-employment tax return.
IRS 1040-SS Related Forms:
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