Instructions for IRS Form 1040-ss - U.S. Self-employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 2018

January 1, 2018 "Instructions For Irs Form 1040-ss - U.s. Self-employment Tax Return (including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico)" contain the latest filing requirements for the IRS-issued Form 1040-SS. Download your copy of the instructions by clicking the link below.

IRS Form 1040-SS is a tax form issued by the United States Internal Revenue Service.

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2018
Department of the Treasury
Internal Revenue Service
Instructions for Form
1040-SS
U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for
Bona Fide Residents of Puerto Rico)
2018, you can no longer deduct
Application for IRS Individual Taxpayer
Section references are to the Internal Revenue
Code unless otherwise noted.
entertainment expenses. You may still
Identification Number.
deduct 50% of your business meal
General Instructions
Additional child tax credit. If you don't
expenses. For more information, see
Part
have an SSN or ITIN issued on or before
III—Profit or Loss From Farming
or
Part
the due date of your 2018 Form 1040-SS
Future Developments
IV—Profit or Loss From Business (Sole
(including extensions), you can't claim the
Proprietorship), later.
ACTC on an original or amended Form
For the latest information about
developments related to Form 1040-SS
Maximum income subject to social se-
1040-SS. Also, your qualifying child must
and its instructions, such as legislation
curity tax for 2018. For 2018, the
have an SSN valid for employment issued
enacted after they were published, go to
maximum amount of self-employment
prior to the due date of your 2018 Form
IRS.gov/Form1040ss.
income subject to social security is
1040-SS (including extensions).
$128,400.
See
Taxpayer identification number
What's New
requirements
under Part II—Bona Fide
Optional methods to figure net earn-
Residents of Puerto Rico Claiming
ings. For 2018, the maximum income for
Additional child tax credit (ACTC).
Additional Child Tax Credit, later.
using the optional methods is $5,280.
Beginning in 2018, bona fide residents of
Puerto Rico who claim the ACTC calculate
Refunds for returns that claim the
Reminders
the credit differently.
ACTC. The IRS expects the earliest
Your qualifying child must have a social
ACTC related refunds to be available in
Additional Medicare Tax. You may be
security number (SSN) valid for
taxpayer bank accounts or debit cards
required to pay Additional Medicare Tax.
employment issued prior to the due date
starting February 27, 2018, if these
See the instructions for Part I,
Line
5, for
of your 2018 Form 1040-SS (including
taxpayers chose direct deposit and there
more information. Also, you may need to
extensions), or you can't claim the ACTC
are no other issues with their tax return.
report Additional Medicare Tax withheld
on either your original or an amended tax
For more information see
IRS.gov/
by your employer. See the instructions for
return, and
individuals/refund-timing. This applies to
Part I,
Line
11, for more information.
The maximum amount of the ACTC has
the entire refund, not just the portion
increased to $1,400 per qualifying child.
Maximum income subject to social se-
associated with the ACTC. For more
curity tax for 2019. For 2019, the
information on the status of your refund,
See the
Additional Child Tax Credit
maximum amount of self-employment
see IRS.gov/refunds.
Worksheet Part II, Line 3
and
Taxpayer
income subject to social security is
identification number requirements
under
Electronic filing. You can e-file Form
$132,900.
Part II—Bona Fide Residents of Puerto
1040-SS. For general information about
Rico Claiming Additional Child Tax Credit,
Due date of return. The due date to file
electronic filing, visit
IRS.gov/efile.
later, for more information.
Form 1040-SS is April 15, 2019.
Direct Pay. The best way to pay your
Small business taxpayers. Beginning in
Estimated tax payments. If you expect
taxes is with IRS Direct Pay. It's the safe,
2018, more small business taxpayers
to owe self-employment (SE) tax of $1,000
easy, and free way to pay from your
(defined later in Part III and Part IV) may
or more for 2019, you may need to make
checking or savings account in one online
qualify to use the cash method of
estimated tax payments. Use Form
session. Go to
IRS Direct Pay
on IRS.gov.
accounting and be exempt from
1040-ES, Estimated Tax for Individuals, to
Purpose of Form
capitalizing certain expenses under
figure your required payments and for the
section 263A. In addition, small business
vouchers to send with your payments.
This form is for residents of the U.S. Virgin
taxpayers may not be required to account
Islands (USVI), Guam, American Samoa,
Access your online account. Go to
for inventories and may not be subject to
the Commonwealth of the Northern
IRS.gov/account
to securely access
the business interest expense limitation.
Mariana Islands (CNMI), and the
information about your federal tax
See
Part III—Profit or Loss From Farming
Commonwealth of Puerto Rico (Puerto
account. You must authenticate your
or
Part IV—Profit or Loss From Business
Rico) who are not required to file a U.S.
identity. View the amount you owe, review
(Sole
Proprietorship), later.
income tax return but who have
the past 24 months of your payment
Business interest expense limitation.
self-employment income or are eligible to
history, access online payment options,
Beginning in 2018, your business interest
claim certain credits. Residents of Puerto
and create or modify an online payment
expense deduction may be limited. For
Rico may file Form 1040-PR in place of
agreement. You also can access your tax
more information, see
Part III—Profit or
Form 1040-SS.
records online.
Loss From Farming
or
Part IV—Profit or
Individual taxpayer identification num-
One purpose of the form is to report net
Loss From Business (Sole
Proprietorship),
ber (ITIN) renewal. You may need to
earnings from self-employment to the
later.
renew your ITIN. For more information,
United States and, if necessary, pay SE
Deductions for business meal and en-
see the Instructions for Form W-7,
tax on that income. The Social Security
tertainment expenses. Beginning in
Administration (SSA) uses this information
Jan 28, 2019
Cat. No. 26341Y
2018
Department of the Treasury
Internal Revenue Service
Instructions for Form
1040-SS
U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for
Bona Fide Residents of Puerto Rico)
2018, you can no longer deduct
Application for IRS Individual Taxpayer
Section references are to the Internal Revenue
Code unless otherwise noted.
entertainment expenses. You may still
Identification Number.
deduct 50% of your business meal
General Instructions
Additional child tax credit. If you don't
expenses. For more information, see
Part
have an SSN or ITIN issued on or before
III—Profit or Loss From Farming
or
Part
the due date of your 2018 Form 1040-SS
Future Developments
IV—Profit or Loss From Business (Sole
(including extensions), you can't claim the
Proprietorship), later.
ACTC on an original or amended Form
For the latest information about
developments related to Form 1040-SS
Maximum income subject to social se-
1040-SS. Also, your qualifying child must
and its instructions, such as legislation
curity tax for 2018. For 2018, the
have an SSN valid for employment issued
enacted after they were published, go to
maximum amount of self-employment
prior to the due date of your 2018 Form
IRS.gov/Form1040ss.
income subject to social security is
1040-SS (including extensions).
$128,400.
See
Taxpayer identification number
What's New
requirements
under Part II—Bona Fide
Optional methods to figure net earn-
Residents of Puerto Rico Claiming
ings. For 2018, the maximum income for
Additional child tax credit (ACTC).
Additional Child Tax Credit, later.
using the optional methods is $5,280.
Beginning in 2018, bona fide residents of
Puerto Rico who claim the ACTC calculate
Refunds for returns that claim the
Reminders
the credit differently.
ACTC. The IRS expects the earliest
Your qualifying child must have a social
ACTC related refunds to be available in
Additional Medicare Tax. You may be
security number (SSN) valid for
taxpayer bank accounts or debit cards
required to pay Additional Medicare Tax.
employment issued prior to the due date
starting February 27, 2018, if these
See the instructions for Part I,
Line
5, for
of your 2018 Form 1040-SS (including
taxpayers chose direct deposit and there
more information. Also, you may need to
extensions), or you can't claim the ACTC
are no other issues with their tax return.
report Additional Medicare Tax withheld
on either your original or an amended tax
For more information see
IRS.gov/
by your employer. See the instructions for
return, and
individuals/refund-timing. This applies to
Part I,
Line
11, for more information.
The maximum amount of the ACTC has
the entire refund, not just the portion
increased to $1,400 per qualifying child.
Maximum income subject to social se-
associated with the ACTC. For more
curity tax for 2019. For 2019, the
information on the status of your refund,
See the
Additional Child Tax Credit
maximum amount of self-employment
see IRS.gov/refunds.
Worksheet Part II, Line 3
and
Taxpayer
income subject to social security is
identification number requirements
under
Electronic filing. You can e-file Form
$132,900.
Part II—Bona Fide Residents of Puerto
1040-SS. For general information about
Rico Claiming Additional Child Tax Credit,
Due date of return. The due date to file
electronic filing, visit
IRS.gov/efile.
later, for more information.
Form 1040-SS is April 15, 2019.
Direct Pay. The best way to pay your
Small business taxpayers. Beginning in
Estimated tax payments. If you expect
taxes is with IRS Direct Pay. It's the safe,
2018, more small business taxpayers
to owe self-employment (SE) tax of $1,000
easy, and free way to pay from your
(defined later in Part III and Part IV) may
or more for 2019, you may need to make
checking or savings account in one online
qualify to use the cash method of
estimated tax payments. Use Form
session. Go to
IRS Direct Pay
on IRS.gov.
accounting and be exempt from
1040-ES, Estimated Tax for Individuals, to
Purpose of Form
capitalizing certain expenses under
figure your required payments and for the
section 263A. In addition, small business
vouchers to send with your payments.
This form is for residents of the U.S. Virgin
taxpayers may not be required to account
Islands (USVI), Guam, American Samoa,
Access your online account. Go to
for inventories and may not be subject to
the Commonwealth of the Northern
IRS.gov/account
to securely access
the business interest expense limitation.
Mariana Islands (CNMI), and the
information about your federal tax
See
Part III—Profit or Loss From Farming
Commonwealth of Puerto Rico (Puerto
account. You must authenticate your
or
Part IV—Profit or Loss From Business
Rico) who are not required to file a U.S.
identity. View the amount you owe, review
(Sole
Proprietorship), later.
income tax return but who have
the past 24 months of your payment
Business interest expense limitation.
self-employment income or are eligible to
history, access online payment options,
Beginning in 2018, your business interest
claim certain credits. Residents of Puerto
and create or modify an online payment
expense deduction may be limited. For
Rico may file Form 1040-PR in place of
agreement. You also can access your tax
more information, see
Part III—Profit or
Form 1040-SS.
records online.
Loss From Farming
or
Part IV—Profit or
Individual taxpayer identification num-
One purpose of the form is to report net
Loss From Business (Sole
Proprietorship),
ber (ITIN) renewal. You may need to
earnings from self-employment to the
later.
renew your ITIN. For more information,
United States and, if necessary, pay SE
Deductions for business meal and en-
see the Instructions for Form W-7,
tax on that income. The Social Security
tertainment expenses. Beginning in
Administration (SSA) uses this information
Jan 28, 2019
Cat. No. 26341Y
to figure your benefits under the social
Claim excess social security tax
The value of meals and lodging
security program. SE tax applies no matter
withheld;
provided to you, your spouse, and your
how old you are and even if you already
Claim the ACTC; and
dependents for your employer's
are receiving social security or Medicare
Claim the health coverage tax credit or
convenience.
benefits.
reconcile advance payments of the health
However, do not include in Part IV,
coverage tax credit made for you, your
See Who Must File below for additional
line 1:
spouse, or a dependent (bona fide
uses of this form.
Retirement benefits you received from
residents of Puerto Rico only).
a church plan after retirement, or
You also may be required to file an
The rental value of or allowance for a
Who Must Pay SE Tax
income tax return with the government of
home furnished to you (including
Guam, American Samoa, the USVI, the
payments for utilities) after retirement.
Self-Employed Persons
CNMI, or Puerto Rico. Check with your
local tax office for more details.
You must pay SE tax if you had net
If you were an ordained minister, a
earnings of $400 or more as a
member of a religious order who has not
How To Get Tax Help
self-employed person. If you are in
taken a vow of poverty, or a Christian
business (farm or nonfarm) for yourself,
Science practitioner, and were employed
If you have questions about a tax issue,
you are self-employed.
by a church (congregation) for a salary, do
need help preparing your tax return, or
not include that income in Form 1040-SS,
want to download free publications, forms,
You also must pay SE tax on your
Part IV. Instead, figure your SE tax by
or instructions, go to IRS.gov and find
share of certain partnership income and
completing Part V, including on line 2 this
resources that can help you right away.
your guaranteed payments. See
income and any rental (parsonage)
Partnership Income or Loss
in the
allowance or the value of meals and
Who Must File
instructions for Part V, later.
lodging provided to you. On the same line,
You must file Form 1040-SS if you meet all
Church Employees
subtract the allowable amount of any
three requirements below.
unreimbursed business expenses you
If you had church employee income of
1. You, or your spouse if filing a joint
incurred as a church employee. Attach an
$108.28 or more, you must pay SE tax on
return, had net earnings from
explanation.
that income. Church employee income is
self-employment (from other than church
wages you received as an employee
For details, see Pub. 517.
employee income) of $400 or more (or you
(other than as a minister or member of a
had church employee income of $108.28
Members of Recognized
religious order) of a church or qualified
or more—see
Church
Employees, later).
Religious Sects
church-controlled organization that has a
However, see Exceptions, later.
certificate in effect electing exemption
If you have conscientious objections to
2. You do not have to file Form 1040
from employer social security and
social security insurance because of your
with the United States.
Medicare taxes.
membership in and belief in the teachings
3. You are a resident of:
of a religious sect recognized as being in
If your only income subject to
existence at all times since December 31,
a. Guam,
self-employment tax is church employee
1950, and which has provided a
income, skip lines 1a through 4b in Part V.
b. American Samoa,
reasonable level of living for its dependent
Enter “-0-” on line 4c and go to line 5a.
c. The USVI,
members, you can request exemption
Ministers and Members of
d. The CNMI, or
from SE tax by filing Form 4029. If you
Religious Orders
filed Form 4029 and have received IRS
e. Puerto Rico (you can file either
approval, don't not file Form 1040-SS. See
In most cases, you must pay SE tax on
Form 1040-PR (in Spanish) or Form
Pub. 517 for details.
1040-SS).
salaries and other income for services you
performed as a minister, a member of a
Employees of Foreign
Even if you have a loss or little
religious order who has not taken a vow of
Governments or International
income from self-employment, it
TIP
poverty, or a Christian Science
may benefit you to file Form
Organizations
practitioner. But if you filed Form 4361 and
1040-SS and use either "optional method"
received IRS approval, you will be exempt
You must pay SE tax on income you
in Part VI. See
Part VI—Optional Methods
from paying SE tax on those net earnings.
earned as a U.S. citizen or a resident of
To Figure Net
Earnings, later.
If you had no other income subject to SE
Puerto Rico employed by a foreign
tax and do not owe any of the taxes listed
government (or, in certain cases, by a
Exceptions. If (2) and (3) above apply,
earlier under
Who Must
File, you aren't
wholly owned instrumentality of a foreign
also you must file Form 1040-SS (or Form
required to file Form 1040-SS. However, if
government or an international
1040-PR if you are a resident of Puerto
you had other earnings of $400 or more
organization under the International
Rico) to:
subject to SE tax, see Part V, line A.
Organizations Immunities Act) for services
Report and pay household employment
performed in the United States, Puerto
If you have ever filed Form 2031,
taxes;
Rico, Guam, American Samoa, the USVI,
to elect social security coverage
Report and pay employee social
!
or the CNMI. Report income from this
on your earnings as a minister,
security and Medicare tax on: (a)
CAUTION
employment on Part IV, line 1. Enter the
you cannot revoke that election.
unreported tips, (b) wages from an
net amount from Part IV, line 27, on Part V,
employer with no social security or
line 2. If you performed services
If you must pay SE tax, include this
Medicare tax withheld, (c) uncollected
elsewhere as an employee of a foreign
income in Part IV, line 1. But do not report
social security and Medicare tax on tips or
government or an international
it in Part V, line 5a; it isn't considered
group-term life insurance (see the
organization, those earnings are exempt
church employee income.
instructions for Part I;
Line
6, later);
from SE tax.
Report and pay the Additional Medicare
Also include in Part IV, line 1:
Tax (see the instructions for Part I,
Line
5,
The rental value of a home or allowance
later);
for a home furnished to you (including
payments for utilities), and
Instructions for Form 1040-SS (2018)
SS-2
Commonwealth or Territory
For other reporting requirements, see
Other Income and Losses Included in Net
the Instructions for Form 1040.
Earnings From Self-Employment
in the
Residents Living Abroad
instructions for Part V, later).
More Than One Business
In most cases, if you are a bona fide
If the QJV election is made for a farm
resident of Guam, American Samoa, the
rental business that isn't included in
If you were a farmer and had at least one
USVI, the CNMI, or Puerto Rico living
self-employment, the income isn't subject
other business or you had two or more
outside the CNMI or territories, you must
to SE tax. Don’t include the income on
nonfarm businesses, your net earnings
still pay any applicable SE Tax.
Form 1040-SS. Depending on the source
from self-employment are the combined
Exception. The United States has social
of the income (possession, U.S. source, or
net earnings from all of your businesses. If
security agreements with many countries
other foreign source), you may need to file
you had a loss in one business, it reduces
to eliminate dual taxes under two social
other tax forms. See Pub. 570 and Form
the income from another. Complete and
security systems. Under these
4835, for more information.
file only one Form 1040-SS for any 1 year.
agreements, in most cases, you must pay
Attach a separate Part III or Part IV for
Exception—Community income. If you
social security and Medicare taxes only to
each trade or business, and combine the
and your spouse wholly own an
the country you live in.
net earnings in a single Part V.
unincorporated business as community
If you have questions about
property under the community property
Joint returns. If both you and your
international social security agreements,
laws of a state, foreign country, or U.S.
spouse have self-employment income
you can:
possession, the income and deductions
from separate farm or nonfarm
are reported based on the following.
1. Visit the SSA International
businesses, each of you must complete
If only one spouse participates in the
Programs website at
and file a separate Part III or Part IV. Be
SSA.gov/international/
business, all of the income from that
sure to enter at the top of each Part III or
business is the self-employment earnings
totalization_agreements.html;
Part IV the name and SSN of the spouse
of the spouse who carried on the
who owns the business. Each of you also
2. Call 410-965-3322 if you have
business.
must complete a separate Part V. Attach
questions on benefits under the
If both spouses participate, the income
these pages to a single Form 1040-SS.
agreements. For questions on the
and deductions are allocated to the
coverage rules of the agreements, call
Business Owned and
spouses based on their distributive
410-965-7306. However, please don’t call
shares.
Operated by Spouses
these numbers if you wish to inquire about
If either or both you and your spouse
an individual benefit claim. For inquiries
If you and your spouse jointly own and
are partners in a partnership, see
about an individual benefit claim, contact
operate an unincorporated business (farm
Partnership Income or Loss
in the
the Office of Earnings and International
or nonfarm) and share in the profits and
instructions for Part V, later.
Operations at
SSA.gov/foreign/
losses, you are partners in a partnership,
If you and your spouse elected to treat
phones.html; or
whether or not you have a formal
the business as a QJV, see
3. Write to:
partnership agreement. Do not use Part III
Exception—Qualified joint venture
(QJV),
or Part IV. Instead, file the appropriate
earlier.
Social Security Administration
partnership return.
Research Agreements and
Where To File
Exception—Qualified joint venture
International Agreements
(QJV).
If you are enclosing a payment, send your
Policy Branch
If you and your spouse materially
Form 1040-SS to:
6401 Security Blvd.
participate (see Material participation in
Baltimore, MD 21235 USA
Department of the Treasury
the 2018 Instructions for Schedule C
P. O. Box 1303
(Form 1040)) as the only members of a
Do not send Form 1040-SS to this
jointly owned and operated business, and
Charlotte, NC 28201-1303
address. Instead, see
Where To
File, later.
you file a joint Form 1040-SS for the tax
Even if you don’t have to pay SE
year, you can make a joint election to be
If you aren't enclosing a payment, send
tax because of a social security
taxed as a QJV instead of a partnership.
!
your Form 1040-SS to:
agreement, you may still have to
To make this election, you must divide all
CAUTION
file a tax return with the Internal Revenue
items of income, gain, loss, deduction,
Department of the Treasury
Service.
and credit attributable to the business
Internal Revenue Service
between you and your spouse in
Austin, TX 73301-0215
Chapter 11 Bankruptcy Cases
accordance with your respective interests
in the venture. Each of you must file a
When To File
While you are a debtor in a Chapter 11
separate Part III or Part IV, as well as a
bankruptcy case, your net profit or loss
If you file on a calendar year basis, file by
separate Part V. On each line of your
from self-employment will be included on
April 15, 2019.
separate Part III or Part IV, you must enter
the income tax return (Form 1041) of the
your share of the applicable income,
bankruptcy estate. However, you are
If you file on a fiscal year basis, file by
deduction, or loss. For complete
responsible for paying self-employment
the 15th day of the 4th month after the
information on this election, see the 2018
tax on your net earnings from
close of your fiscal year.
Instructions for Schedule E (Form 1040).
self-employment; not the bankruptcy
Extension of Time To File
For more information on QJVs, go to
estate.
IRS.gov and enter “qualified joint venture”
If you can't file Form 1040-SS by the due
Enter on the dotted line next to line 3 of
in the search box.
date, you can get an extension of time to
Form 1040-SS, Part V, “Chap. 11
file the form. In some cases, you can get
Rental real estate business. If you
bankruptcy income” and the amount of
an extension of time to file and pay any tax
and your spouse make the QJV election
your net profit or (loss). Combine that
due.
for your rental real estate business, in
amount with the total of lines 1a, 1b, and 2
most cases the income isn't subject to SE
(if any) and enter the result on line 3.
Bona fide residents of Puerto Rico.
tax (for an exception, see item 3 under
You can apply for an automatic 6-month
Instructions for Form 1040-SS (2018)
SS-3
extension of time to file Form 1040-SS
Department of the Treasury
Single. Your filing status is single if:
(until October 15, 2019, for calendar year
Internal Revenue Service
1. On the last day of the year, you’re
taxpayers). To get this automatic
P.O. Box 1302
unmarried or legally separated from your
extension, you must file Form 4868, by the
Charlotte, NC 28201-1302
spouse under a divorce or separate
regular due date of your return (April 15,
maintenance decree, or
2019, for calendar year taxpayers). You
If you aren't enclosing a payment, send
2. You meet all of the following
can file Form 4868 either by paper or
Form 4868 to:
conditions.
electronically through IRS e-file. For
details, see the instructions on Form 4868.
Department of the Treasury
a. You lived apart from your spouse
Internal Revenue Service
for the last 6 months of 2018. Temporary
This 6-month extension to file
Austin, TX 73301-0045
absences for special circumstances, such
does not extend the time to pay
!
as business, medical care, school, or
your tax. Any interest due on
CAUTION
military service, count as time lived in the
unpaid taxes is calculated from the original
Disaster tax relief for residents of Pu-
home.
due date of the return.
erto Rico and the U.S. Virgin Islands.
b. You file a separate return from your
Due to Hurricane Irma and Hurricane
Bona fide residents of American Sa-
spouse.
Maria, the 14-day period of absence
moa, the CNMI, Guam, or the USVI.
resulting from a major disaster, which
c. You paid over half the cost of
You can apply for the automatic 6-month
does not count against your days of
keeping up your home for 2018.
extension described above, or you can
presence outside a relevant U.S. territory,
d. Your home was the main home of
receive an automatic 2-month extension
has been extended to 268 days effective
your child, adopted child, stepchild, or
and then apply for an additional 4-month
beginning September 6, 2017, and ending
eligible foster child for more than half of
extension if you still need more time.
May 31, 2018.
2018. Temporary absences by you or the
Therefore, an individual who is outside
Automatic 2-month extension. You
child for special circumstances, such as
of Puerto Rico or the U.S. Virgin Islands
are allowed an automatic 2-month
school, vacation, business, medical care,
on any day during this 268-day period will
extension to file your return and pay your
military service, or detention in a juvenile
be treated as leaving or being unable to
tax if you are outside the United States
facility, count as time lived in the home.
return to the relevant U.S. territory as a
and Puerto Rico on the day Form 1040-SS
Also, a child is considered to have lived
result of Hurricanes Irma or Maria, and will
is due (April 15, 2019, for calendar year
with you for more than half of 2018 if the
not lose their status as a bona fide
taxpayers). Although you have an
child was born or died in 2018 and your
resident of Puerto Rico or the U.S. Virgin
extension of time to pay your tax, interest
home was the child's home for more than
Islands during this period. For more
on any unpaid tax will be charged from the
half of the time he or she was alive.
information, see Notice 2018-19 available
original due date of the return.
e. If you filed Form 1040, you could
at
IRS.gov/irb/
To get this automatic extension, you
claim the child as your dependent or could
2018-12_IRB#NOT-2018-19, which
must file Form 1040-SS by the extended
claim the child except that the child's other
modified Notice 2017-56 available at
due date (June 17, 2019, for calendar year
parent can claim the child under the rules
IRS.gov/irb/2017-43_IRB#NOT-2017-56.
taxpayers) and attach a statement
for children of divorced or separated
explaining that on the regular due date of
parents (see Pub. 501).
Specific Instructions
your return you were a bona fide resident
Married filing jointly. You can choose
of American Samoa, the CNMI, Guam, or
this filing status if you were married at the
Fiscal Year Filers
the USVI.
end of 2018 and both you and your
Additional 4-month extension. If you
If your tax year is a fiscal year, use the tax
spouse agree to file a joint return. You also
can't file your return within the automatic
rate and earnings base that apply at the
can choose this filing status if your spouse
2-month extension period, in most cases
time the fiscal year begins. Don’t prorate
died in 2018 and you didn’t remarry in
you can get an additional 4 months to file
the tax or earnings base for a fiscal year
2018.
your return, for a total of 6 months. File
that overlaps the date of a rate or earnings
If you choose to file a joint return, check
Form 4868 by the extended due date
base change.
the box for married filing jointly and be
allowed by the 2-month extension (June
sure to include your spouse's name and
Name and SSN
17, 2019, for calendar year taxpayers).
SSN on the lines provided below your
Follow the instructions for completing
To ensure proper credit to your social
name and SSN. If your spouse also had
Form 4868, and be sure to check the box
security account, enter your name and
self-employment income, complete and
on line 8.
SSN, and your spouse's if filing a joint
attach a separate Part V and, if applicable,
Unlike the original 2-month extension,
return, exactly as shown on your social
Part VI. If necessary, attach a separate
the additional 4 months of time to file is
security card. If you do not have an SSN,
Part III or Part IV for your spouse's farm or
not an extension of time to pay. You must
get Form SS-5, Application for a Social
nonfarm business.
make an accurate estimate of your tax
Security Card, from an SSA district office
Joint and several tax liability. If you
based on the information available to you.
or online at SSA.gov/forms/ss-5.pdf.
file a joint return, both you and your
If you find you can't pay the full amount
If you are not eligible for an SSN, you
spouse generally are responsible for the
due with Form 4868, you can still get the
must apply for an ITIN. For more
tax and any interest or penalties due on
extension. You will owe interest on the
information on ITINs, go to IRS.gov/itin.
the return. This means that if one spouse
unpaid amount from the original due date
Also, see Form W-7 and its instructions.
doesn't pay the tax due, the other may
of the return.
have to.
Part I—Total Tax and
Where to file extension requests.
However, you may qualify for relief
If you are enclosing a payment, send Form
Credits
from an existing tax liability on your joint
4868 with your payment to:
return if:
Line 1
There is an understatement of the
Check the filing status that applies to you.
amount of tax because your spouse
Instructions for Form 1040-SS (2018)
SS-4
omitted income or claimed false
separate returns for 2018. For an example
Uncollected employee social security
deductions or credits;
of how to do this, see Pub. 505.
and Medicare tax on tips. If you didn’t
You are divorced, separated, or no
have enough wages to cover the social
Line 8
longer living with your spouse; or
security and Medicare tax due on tips you
If you, or your spouse if filing a joint return,
Given all the facts and circumstances, it
reported to your employer, the amount of
had more than one employer for 2018,
wouldn’t be fair to hold you liable for the
tax due should be identified with codes A
and total wages of more than $128,400,
tax.
and B in box 12 of your Form W-2AS,
too much social security tax may have
File Form 8857 to request relief. Some
W-2CM, W-2GU, or W-2VI; or entered in
been withheld. You can take a credit on
requests for relief may need to be filed
boxes 22 and 23 of your Form 499R-2/
this line for the amount withheld in excess
within two years of the date on which the
W-2PR. Include this tax in the total for
of $7,960.80. But if any one employer
IRS first attempted to collect the tax from
line 6. Enter the amount of this tax and
withheld more than $7,960.80, you must
you. For more information,
“Uncollected Tax” on the dotted line next
ask that employer to refund the excess to
go to IRS.gov/InnocentSpouse.
to line 6.
you. You can't claim it on Form 1040-SS.
Married filing separately. You can
Uncollected employee social security
Figure this amount separately for you and
choose this filing status if you were
and Medicare tax on group-term life in-
your spouse. You must attach Forms
married at the end of 2018. This method
surance. If you had group-term life
W-2AS, W-2CM, W-2GU, W-2VI, or
may benefit you if you want to be
insurance through a former employer, you
499R-2/W-2PR. See Pub. 505 for more
responsible only for your own tax.
may have to pay social security and
information.
Medicare tax on part of the cost of the life
Line 2
Line 10
insurance. The amount of tax due should
Enter the required information for each
be identified with codes M and N in box 12
If, during 2018, you were a bona fide
child for which you are claiming the ACTC
of your Form W-2AS, W-2CM, W-2GU, or
resident of Puerto Rico and an eligible
on Part II, line 3. See
Qualifying for the
W-2VI. If you are a bona fide resident of
trade adjustment assistance (TAA)
Credit
under Part II—Bona Fide Residents
Puerto Rico, contact your employer for this
recipient, alternative TAA (ATAA)
of Puerto Rico Claiming Additional Child
amount. Include this tax in the total for
recipient, reemployment trade adjustment
Tax Credit, later.
line 6. Enter the amount of this tax and
assistance (RTAA) recipient, Pension
“Uncollected Tax” on the dotted line next
Benefit Guaranty Corporation (PBGC)
You cannot take the credit for other
to line 6.
payee, or qualifying family member, see
dependents on Form 1040-SS. Do not
the 2018 Form 8885, and its instructions
enter a person who is a qualifying person
Uncollected employee social security
to figure the amount of your credit, if any.
for purposes of the credit for other
and Medicare tax on wages. If you’re
dependents on Part I, line 2. For more
an employee who received wages from an
See chapter 1 of Pub. 570 for the bona
employer who didn’t withhold social
information on how the credit for other
fide residency rules.
dependents may affect the calculation of
security and Medicare tax from your
Line 11
your ACTC, see
Specific Instructions for
wages, complete Form 8919 to figure your
the ACTC
Worksheet, later.
share of the unreported tax. Enter the
Add lines 7 through 10. Enter the total on
amount of tax due (from Form 8919,
line 11.
Line 4
line 13) and “Uncollected Tax” on the
Additional Medicare Tax withheld. If
If either of the following applies, see
dotted line next to line 6, and include this
you had Additional Medicare Tax withheld
Schedule H (Form 1040), and its
tax in the total for line 6. Attach to Form
by your employer in 2018, include the
instructions to find out if you owe
1040-SS the completed Form 8919.
amount shown on Form 8959, line 24, in
household employment taxes.
Repayment of excess advance pay-
the total for line 11. On the dotted line next
You paid any one household employee
ments of the health coverage tax cred-
to line 11, enter “Form 8959” and show the
cash wages of $2,100 or more in 2018.
it. If you received the benefit of advance
amount. Attach Form 8959. See Form
You paid total cash wages of $1,000 or
payments of the health coverage tax credit
8959 and the Instructions for Form 8959
more in any calendar quarter of 2017 or
for months you weren’t eligible, the
for more information.
2018 to all household employees.
amount on line 5 of Form 8885, may be
Amount paid with request for exten-
Line 5
negative. On the dotted line next to line 6,
sion of time to file. If you got an
enter “HCTC” and the additional tax as a
Enter the total Additional Medicare Tax
automatic extension of time to file Form
positive amount. Include this tax in the
from line 18 of Form 8959 on line 5. Attach
1040-SS by filing Form 4868 or by making
total for line 6. Attach the completed Form
Form 8959. See Form 8959 and the
a payment, enter the amount of the
8885 to Form 1040-SS.
Instructions for Form 8959 for more
payment or any amount you paid with
information.
Line 7
Form 4868. If you paid by credit or debit
card, don’t include on line 11 the
Line 6
Enter any estimated tax payments you
convenience fee you were charged. On
made for 2018 including any overpayment
Include the following taxes in the line 6
the dotted line next to line 11, enter “Form
from your 2017 return that you applied to
total.
4868” and show the amount paid.
your 2018 estimated tax. If you or your
Employee social security and Medi-
spouse paid separate estimated tax but
Lines 13a Through 13d
care tax on tips not reported to em-
are now filing a joint return, add the
If you want us to directly deposit the
ployer. Complete Form 4137 if you
amounts you each paid and enter the total
amount shown on line 13a to your
received cash and charge tips of $20 or
on line 7. If you and your spouse paid joint
checking or savings account at a U.S.
more in a calendar month and didn’t report
estimated tax but are now filing separate
bank or other U.S. financial institution
all of those tips to your employer. On the
returns, you can divide the amount paid in
(such as a mutual fund, brokerage firm, or
dotted line next to line 6, enter “Tax on
any way you choose as long as you both
credit union):
Tips,” and the amount of tax due (from
agree. If you can't agree, you must divide
Check the box on line 13a and attach
Form 4137, line 13). Be sure to include
the payments in proportion to each
Form 8888, if you want to split the direct
this tax in the total for line 6. Attach to
spouse's individual tax as shown on your
deposit of your refund into more than one
Form 1040-SS the completed Form 4137.
Instructions for Form 1040-SS (2018)
SS-5

Download Instructions for IRS Form 1040-ss - U.S. Self-employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 2018

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