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

What Is Form 1040-SS?

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). It was last revised in 2019. Download the latest fillable version of the document below.

Note, Puerto Rico residents can file Form 1040 (PR), Self-Employment Tax Return that is available in Spanish.

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How to Fill Out 1040-SS Form?

Fill out the IRS Form 1040-SS using the following guide:

  1. Type or print your and your spouse's (if filing jointly) personal information, including name, address, and SSN in the top part of the form;
  2. Part I. Total Tax and Credits. Use this part to specify your filing status and to calculate total tax and credits. Fill out most fields of this part after completing Parts II through VI;
  3. Part II. Bona Fide Residents of Puerto Rico Claiming Additional Child Tax Credit. Fill out this form if you were a bona fide resident of Puerto Rico at the tax year you report and you qualify to claim the additional child tax credit (you have at least three qualifying children);
  4. Part III. Profit or Loss from Farming. Fill out Sections A and B if you use the cash accounting method. For the Accrual method, complete Sections B and C, and line 11 from Section A;
  5. Part IV. Profit or Loss from Business (Sole Proprietorship). Calculate your income and expenses by filling out Sections A and B. Check Schedule C (Form 1040), Profit or Loss from Business (Sole Proprietorship) instructions for more detailed information;
  6. Part V. Self-Employment Tax. If you file the form jointly with your spouse, both of you must fill out a separate Part V. If you report income as a church employee, read Form 1040-SS Instructions file before completing this part;
  7. Part VI. Optional Methods to Figure Net Earnings. If filing jointly with a spouse, each of you has to fill out a separate Part VI.

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.

IRS Form 1040-SS Instructions

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. Bona fide 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

The forms related to Form 1040-SS are:

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

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1040-SS
U.S. Self-Employment Tax Return (Including the Additional Child Tax
OMB No. 1545-0090
Form
Credit for Bona Fide Residents of Puerto Rico)
2019
U.S. Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or Puerto Rico.
For the year Jan. 1–Dec. 31, 2019, or other tax year beginning
, 2019, and ending
, 20
.
Department of the Treasury
Internal Revenue Service
Go to www.irs.gov/Form1040SS for instructions and the latest information.
Your first name and initial
Last name
Your social security number
If a joint return, spouse’s first name and initial
Last name
Spouse’s social security number
Present home address (number, street, and apt. no., or rural route)
City, town or post office, commonwealth or territory, and ZIP code
Foreign country name
Foreign province/state/county
Foreign postal code
Part I
Total Tax and Credits
1 Filing status. Check the box for your filing status (see instructions).
Single
Married filing jointly
Married filing separately. Enter spouse’s social security no. above and full name here.
2 Qualifying children. Complete only if you are a bona fide resident of Puerto Rico and you are claiming the additional child
tax credit (see instructions).
(b) Child’s
(c) Child’s
(a) First name
Last name
social security number
relationship to you
3
Self-employment tax from Part V, line 12
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Household employment taxes (see instructions). Attach Schedule H (Form 1040 or 1040-SR) .
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Additional Medicare Tax. Attach Form 8959
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Total tax. Add lines 3 through 5 (see instructions)
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2019 estimated tax payments (see instructions)
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Excess social security tax withheld (see instructions)
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Additional child tax credit from Part II, line 3
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Health coverage tax credit. Attach Form 8885 .
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Total payments and credits (see instructions)
11
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12
If line 11 is more than line 6, subtract line 6 from line 11. This is the amount you overpaid .
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13 a Amount of line 12 you want refunded to you. If Form 8888 is attached, check here
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13a
b Routing Number
c Type:
Checking
Savings
d Account Number
14
Amount of line 12 you want applied to 2020 estimated tax .
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Amount you owe. If line 6 is more than line 11, subtract line 11 from line 6. For details on how to pay,
see instructions .
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15
Yes. Complete the following.
No
Do you want to allow another person to discuss this return with the IRS (see instructions)?
Third Party
Personal Identification
Designee’s
Phone
Designee
Number (PIN)
name
no.
Sign
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge
and belief, they are true, correct, and complete. Declaration of preparer (other than the taxpayer) is based on all information of which the preparer has
Here
any knowledge.
Daytime phone number If the IRS sent you an Identity Protection PIN, enter
Your signature
Date
Joint Return?
it here (see inst.)
See instructions.
Keep a copy
Spouse’s signature. If a joint return, both must sign.
Date
for your
records.
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Firm’s name
Firm’s EIN
Use Only
Firm’s address
Phone no.
1040-SS
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.
Cat. No. 17184B
Form
(2019)
1040-SS
U.S. Self-Employment Tax Return (Including the Additional Child Tax
OMB No. 1545-0090
Form
Credit for Bona Fide Residents of Puerto Rico)
2019
U.S. Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or Puerto Rico.
For the year Jan. 1–Dec. 31, 2019, or other tax year beginning
, 2019, and ending
, 20
.
Department of the Treasury
Internal Revenue Service
Go to www.irs.gov/Form1040SS for instructions and the latest information.
Your first name and initial
Last name
Your social security number
If a joint return, spouse’s first name and initial
Last name
Spouse’s social security number
Present home address (number, street, and apt. no., or rural route)
City, town or post office, commonwealth or territory, and ZIP code
Foreign country name
Foreign province/state/county
Foreign postal code
Part I
Total Tax and Credits
1 Filing status. Check the box for your filing status (see instructions).
Single
Married filing jointly
Married filing separately. Enter spouse’s social security no. above and full name here.
2 Qualifying children. Complete only if you are a bona fide resident of Puerto Rico and you are claiming the additional child
tax credit (see instructions).
(b) Child’s
(c) Child’s
(a) First name
Last name
social security number
relationship to you
3
Self-employment tax from Part V, line 12
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Household employment taxes (see instructions). Attach Schedule H (Form 1040 or 1040-SR) .
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Additional Medicare Tax. Attach Form 8959
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Total tax. Add lines 3 through 5 (see instructions)
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2019 estimated tax payments (see instructions)
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Excess social security tax withheld (see instructions)
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Additional child tax credit from Part II, line 3
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Health coverage tax credit. Attach Form 8885 .
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Total payments and credits (see instructions)
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If line 11 is more than line 6, subtract line 6 from line 11. This is the amount you overpaid .
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13 a Amount of line 12 you want refunded to you. If Form 8888 is attached, check here
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13a
b Routing Number
c Type:
Checking
Savings
d Account Number
14
Amount of line 12 you want applied to 2020 estimated tax .
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Amount you owe. If line 6 is more than line 11, subtract line 11 from line 6. For details on how to pay,
see instructions .
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15
Yes. Complete the following.
No
Do you want to allow another person to discuss this return with the IRS (see instructions)?
Third Party
Personal Identification
Designee’s
Phone
Designee
Number (PIN)
name
no.
Sign
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge
and belief, they are true, correct, and complete. Declaration of preparer (other than the taxpayer) is based on all information of which the preparer has
Here
any knowledge.
Daytime phone number If the IRS sent you an Identity Protection PIN, enter
Your signature
Date
Joint Return?
it here (see inst.)
See instructions.
Keep a copy
Spouse’s signature. If a joint return, both must sign.
Date
for your
records.
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Firm’s name
Firm’s EIN
Use Only
Firm’s address
Phone no.
1040-SS
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.
Cat. No. 17184B
Form
(2019)
2
Form 1040-SS (2019)
Page
Part II
Bona Fide Residents of Puerto Rico Claiming Additional Child Tax Credit—See instructions.
Caution: You must have three or more qualifying children to claim the additional child tax credit.
1
Income derived from sources within Puerto Rico .
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Withheld social security, Medicare, and Additional Medicare taxes from Puerto Rico Form(s) 499R-2/
W-2PR (attach copy of form(s)). If married filing jointly, include your spouse’s amounts with yours .
2
3
Additional child tax credit. Use the worksheet in the instructions to figure the amount to enter here
3
and in Part I, line 9 .
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Part III
Profit or Loss From Farming—See the Instructions for Schedule F (Form 1040
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or 1040-SR)
Name of proprietor
Social security number
Note: If you are filing a joint return and both you and your spouse had a profit or loss from a farming business, see Joint returns and
Business Owned and Operated by Spouses in the instructions for more information.
Section A—Farm Income—Cash Method
Complete Sections A and B. (Accrual method taxpayers, complete Sections B and C, and Section A, line 11.)
Don't include sales of livestock held for draft, breeding, sport, or dairy purposes (see instructions).
1
Sales of livestock and other items you bought for resale
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Cost or other basis of livestock and other items reported on line 1 .
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Sales of livestock, produce, grains, and other products you raised .
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5a Total cooperative distributions (Form(s) 1099-PATR)
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5b Taxable amount
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Agricultural program payments received .
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Commodity Credit Corporation (CCC) loans reported under election (or forfeited) .
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Crop insurance proceeds
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Custom hire (machine work) income .
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Other income
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Gross farm income. Add amounts in the right column for lines 3 through 10. If accrual method
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taxpayer, enter the amount from Section C, line 50 .
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Section B—Farm Expenses—Cash and Accrual Method
Don't include personal or living expenses (such as taxes, insurance, or repairs on your home) that didn't produce farm income.
Reduce the amount of your farm expenses by any reimbursements before entering the expenses below.
12
Car and truck expenses
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Pension and profit-sharing plans
(see instructions)
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Chemicals
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Rent or lease:
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Conservation expenses .
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a Vehicles, machinery, and
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Custom hire (machine work) .
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equipment .
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b Other (land, animals, etc.) .
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Depreciation and section 179
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Repairs and maintenance .
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expense deduction not claimed
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Seeds and plants purchased .
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elsewhere (Attach Form 4562 if
required.) .
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Storage and warehousing
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Supplies purchased
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Employee
benefit
programs
other than on line 25 .
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Taxes
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Feed purchased .
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Utilities .
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Fertilizers and lime .
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Veterinary, breeding, and
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Freight and trucking
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medicine .
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Gasoline, fuel, and oil .
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Other expenses (specify):
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a
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Insurance (other than health)
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b
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Interest (see instructions):
a Mortgage (paid to banks, etc.) .
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b Other .
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Labor hired .
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Total expenses. Add lines 12 through 34e .
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36
Net farm profit or (loss). Subtract line 35 from line 11. Enter the result here and in Part V, line 1a
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36
1040-SS
Form
(2019)
3
Form 1040-SS (2019)
Page
Section C—Farm Income—Accrual Method
Don't include sales of livestock held for draft, breeding, sport, or dairy purposes on any of the lines below (see instructions).
37
Sales of livestock, produce, grains, and other products during the year
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38 a Total cooperative distributions (Form(s) 1099-PATR)
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Agricultural program payments received .
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Commodity Credit Corporation (CCC) loans reported under election (or forfeited) .
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Crop insurance proceeds .
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Custom hire (machine work) income .
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Other farm income (specify)
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Add the amounts in the right column for lines 37 through 43 .
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Inventory of livestock, produce, grains, and other products at the beginning of
the year
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46
Cost of livestock, produce, grains, and other products purchased during the year
46
47
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Add lines 45 and 46
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Inventory of livestock, produce, grains, and other products at the end of the year
49
Cost of livestock, produce, grains, and other products sold. Subtract line 48 from line 47* .
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50
Gross farm income. Subtract line 49 from line 44. Enter the result here and in Part III, line 11 .
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50
*If you use the unit-livestock-price method or the farm-price method of valuing inventory and the amount on line 48 is larger than the amount on
line 47, subtract line 47 from line 48. Enter the result on line 49. Add lines 44 and 49. Enter the total on line 50 and in Part III, line 11.
Part IV
Profit or Loss From Business (Sole Proprietorship)—See the Instructions for Schedule C (Form 1040
.
or 1040-SR)
Social security number
Name of proprietor
Note: If you are filing a joint return and both you and your spouse had a profit or loss from a business, see Joint returns and Business
Owned and Operated by Spouses in the instructions for more information.
Section A—Income
1
Gross receipts $
Less returns and allowances $
Balance
1
2 a Inventory at beginning of year .
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b Purchases less cost of items withdrawn for personal use .
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c Cost of labor. Don't include any amounts paid to yourself .
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d Materials and supplies
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e Other costs (attach statement) .
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g Inventory at end of year .
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h Cost of goods sold. Subtract line 2g from line 2f .
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Gross profit. Subtract line 2h from line 1
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Other income
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Gross income. Add lines 3 and 4 .
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Section B—Expenses
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Advertising
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Rent or lease:
7
a Vehicles, machinery, and
Car and truck expenses
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18a
(see instructions)
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equipment .
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Commissions and fees
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b Other business property .
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Contract labor .
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Repairs and maintenance .
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Depletion .
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Supplies (not included in Section A)
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Taxes and licenses .
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Depreciation and section 179
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Travel and meals:
expense deduction not claimed
a Travel .
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elsewhere. (Attach Form 4562 if
11
b Deductible meals
22b
required.) .
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23
Utilities .
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12
Employee
benefit
programs
(other than on line 17) .
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24
Wages not included on line 2c .
24
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25a Other expenses (list type and amount):
Insurance (other than health)
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Interest on business indebtedness
(see instructions) .
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Legal and professional services .
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Office expense .
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Pension and profit-sharing plans
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b Total other expenses .
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25b
26
26
Total expenses. Add lines 6 through 25b
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27
Net profit or (loss). Subtract line 26 from line 5. Enter the result here and in Part V, line 2
27
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1040-SS
Form
(2019)
4
Form 1040-SS (2019)
Page
Part V
Self-Employment Tax—If you had church employee income, see instructions before you begin.
Social security number of person
Name of person with self-employment income
with self-employment income
Note: If you are filing a joint return and both you and your spouse had self-employment income, you must each complete a
separate Part V.
If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you had
A
$400 or more of other net earnings from self-employment, check here and continue with Part V .
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1 a Net farm profit or (loss) from Part III, line 36, and your distributive share from farm partnerships. Note:
Skip lines 1a and 1b if you use the farm optional method (see instructions)
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1a
b If you received social security retirement or disability benefits, enter the amount of Conservation
Reserve Program payments included in Part III, line 6, plus your distributive share of these payments
from farm partnerships
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1b
(
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2
Net nonfarm profit or (loss) from Part IV, line 27, and your distributive share from nonfarm
partnerships. Ministers and members of religious orders, see instructions for amounts to report on
this line. See instructions for other income to report. Note: Skip this line if you use the nonfarm
optional method (see instructions) .
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2
3
Combine lines 1a, 1b, and 2 .
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4 a If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter the amount from
line 3
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4a
Note: If line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see
instructions.
b If you elect one or both of the optional methods, enter the total of lines 2 and 4 of Part VI here .
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c Combine lines 4a and 4b. If less than $400, stop; you don't owe self-employment tax. Exception. If
4c
less than $400 and you had church employee income, enter -0- and continue .
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5 a Enter your church employee income from Form(s) W-2, W-2AS, W-2CM,
W-2GU, W-2VI, or 499R-2/W-2PR. See instructions for definition of church
employee income .
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5a
b Multiply line 5a by 92.35% (0.9235). If less than $100, enter -0- .
5b
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6
Add lines 4c and 5b
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6
7
Maximum amount of combined wages and self-employment earnings subject to social security tax for
132,900
7
2019
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8 a Total social security wages and tips from Form(s) W-2, W-2AS, W-2CM,
W-2GU, W-2VI, or 499R-2/W-2PR. If $132,900 or more, skip lines 8b through
8a
10, and go to line 11 .
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b Unreported tips subject to social security tax from Form 4137, line 10 (see
instructions) .
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8b
c Wages subject to social security tax from Form 8919, line 10 (see instructions)
8c
d Add lines 8a, 8b, and 8c .
8d
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Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11
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9
10
Multiply the smaller of line 6 or line 9 by 12.4% (0.124) .
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10
11
11
Multiply line 6 by 2.9% (0.029) .
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12
Self-employment tax. Add lines 10 and 11. Enter here and in Part I, line 3 .
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12
Part VI
Optional Methods To Figure Net Earnings—See instructions for limitations.
Note: If you are filing a joint return and both you and your spouse choose to use an optional method to figure net earnings, you
must each complete and attach a separate Part VI.
Farm Optional Method
5,440
1
1
Maximum income for optional methods .
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2
Enter the smaller of: two-thirds (
/
) of gross farm income (Part III, line 11, plus your distributive share
2
3
from farm partnerships), but not less than zero; or $5,440. Also include this amount in Part V, line 4b,
above .
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2
Nonfarm Optional Method
3
Subtract line 2 from line 1
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3
4
Enter the smaller of: two-thirds (
/
) of gross nonfarm income (Part IV, line 5, plus your distributive
2
3
share from nonfarm partnerships), but not less than zero; or the amount in Part VI, line 3, above. Also
include this amount in Part V, line 4b, above
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4
1040-SS
Form
(2019)
Page of 4