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.