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)"

This document contains official 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) - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 1040-SS is available for download through this link.

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2019
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)
income subject to social security is $137,
Section references are to the Internal Revenue
Electronic filing. You can e-file Form
Code unless otherwise noted.
700.
1040-SS. For general information about
General Instructions
electronic filing, visit
IRS.gov/efile.
Due date of return. The due date to file
Form 1040-SS is April 15, 2020.
Direct Pay. The best way to pay your
taxes is with IRS Direct Pay. It's the safe,
Future Developments
Estimated tax payments. If you expect
easy, and free way to pay from your
to owe self-employment (SE) tax of $1,000
For the latest information about
checking or savings account in one online
or more for 2020, you may need to make
developments related to Form 1040-SS
session. Go to
IRS Direct Pay
on IRS.gov.
estimated tax payments. Use Form
and its instructions, such as legislation
1040-ES, Estimated Tax for Individuals, to
Taxpayer Advocate Service (TAS).
enacted after they were published, go to
figure your required payments and for the
TAS is an independent organization within
IRS.gov/Form1040ss.
vouchers to send with your payments.
the IRS that helps taxpayers and protects
What's New
taxpayer rights. The telephone numbers
Access your online account. Go to
for the local advocate in the territories are:
IRS.gov/account
to securely access
Disaster tax relief. In December 2019,
American Samoa, the CNMI, and
information about your federal tax
disaster tax relief was enacted for those
Guam: 808-566-2950 (in Hawaii);
account. You must authenticate your
impacted by certain Presidentially
Puerto Rico, and USVI: 787-522-8600
identity. View the amount you owe, review
declared disasters. Taxpayers in certain
for Spanish, and 787-522-8601 for English
the past 24 months of your payment
territories may be affected. For more
(in Puerto Rico).
history, access online payment options,
information, go to
IRS.gov/
and create or modify an online payment
For more information, see The
DisasterTaxRelief.
agreement. You also can access your tax
Taxpayer Advocate (TAS) is Here to Help
records online.
To learn more about the disaster tax
You under Additional Information, later.
relief that may be available, see
Pub.
570.
Individual taxpayer identification num-
Purpose of Form
ber (ITIN) renewal. You may need to
Automatic 60-day extension. Recent
renew your ITIN. For more information,
This form is for residents of the U.S. Virgin
legislation provides an automatic 60-day
see the Instructions for Form W-7,
Islands (USVI), Guam, American Samoa,
extension of certain tax deadlines due to
the Commonwealth of the Northern
Application for IRS Individual Taxpayer
federally declared disasters that occur
Mariana Islands (CNMI), and the
Identification Number.
after December 20, 2019. For more
Commonwealth of Puerto Rico (Puerto
information see Extension of Time To File,
Additional child tax credit (ACTC). If
Rico) who are not required to file a U.S.
later.
you don't have an SSN or ITIN issued on
income tax return but who have
or before the due date of your 2019 Form
Livestock replacement period exten-
self-employment income or are eligible to
1040-SS (including extensions), you can't
ded. Certain farmers and ranchers in the
claim certain credits. Residents of Puerto
claim the ACTC on an original or amended
territories who were forced to sell livestock
Rico may file Form 1040-PR in place of
Form 1040-SS. Also, your qualifying child
due to drought may have an additional
Form 1040-SS.
must have an SSN valid for employment
year to replace the livestock and defer
issued prior to the due date of your 2019
gains from the forced sales. For more
One purpose of the form is to report net
Form 1040-SS (including extensions).
information, see Notice 2019-54, 2019-42
earnings from self-employment to the
I.R.B. 935 at
IRS.gov/irb/
See
Taxpayer identification number
United States and, if necessary, pay SE
2019-42_IRB#Notice-2019-54. Also, see
requirements
under Part II—Bona Fide
tax on that income. The Social Security
Pub. 225 at
IRS.gov/Pub.
225.
Residents of Puerto Rico Claiming
Administration (SSA) uses this information
Additional Child Tax Credit, later.
to figure your benefits under the social
Maximum income subject to social se-
security program. SE tax applies no matter
curity tax for 2019. For 2019, the
Refunds for returns that claim the
how old you are and even if you already
maximum amount of self-employment
ACTC. The IRS expects the earliest
are receiving social security or Medicare
income subject to social security is
ACTC related refunds to be available in
benefits.
$132,900.
taxpayer bank accounts or debit cards
starting mid-February 2020, if these
Optional methods to figure net earn-
See Who Must File, later, for additional
taxpayers chose direct deposit and there
ings. For 2019, the maximum income for
uses of this form.
are no other issues with their tax return.
using the optional methods is $5,440.
For more information see
IRS.gov/
You also may be required to file an
Reminders
individuals/refund-timing. This applies to
income tax return with the government of
the entire refund, not just the portion
Guam, American Samoa, the USVI, the
Maximum income subject to social se-
associated with the ACTC. For more
CNMI, or Puerto Rico. See Pub. 570, and
information, on the status of your refund,
curity tax for 2020. For 2020, the
contact your local territory tax office for
see IRS.gov/refunds.
maximum amount of self-employment
more information.
Jan 24, 2020
Cat. No. 26341Y
2019
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)
income subject to social security is $137,
Section references are to the Internal Revenue
Electronic filing. You can e-file Form
Code unless otherwise noted.
700.
1040-SS. For general information about
General Instructions
electronic filing, visit
IRS.gov/efile.
Due date of return. The due date to file
Form 1040-SS is April 15, 2020.
Direct Pay. The best way to pay your
taxes is with IRS Direct Pay. It's the safe,
Future Developments
Estimated tax payments. If you expect
easy, and free way to pay from your
to owe self-employment (SE) tax of $1,000
For the latest information about
checking or savings account in one online
or more for 2020, you may need to make
developments related to Form 1040-SS
session. Go to
IRS Direct Pay
on IRS.gov.
estimated tax payments. Use Form
and its instructions, such as legislation
1040-ES, Estimated Tax for Individuals, to
Taxpayer Advocate Service (TAS).
enacted after they were published, go to
figure your required payments and for the
TAS is an independent organization within
IRS.gov/Form1040ss.
vouchers to send with your payments.
the IRS that helps taxpayers and protects
What's New
taxpayer rights. The telephone numbers
Access your online account. Go to
for the local advocate in the territories are:
IRS.gov/account
to securely access
Disaster tax relief. In December 2019,
American Samoa, the CNMI, and
information about your federal tax
disaster tax relief was enacted for those
Guam: 808-566-2950 (in Hawaii);
account. You must authenticate your
impacted by certain Presidentially
Puerto Rico, and USVI: 787-522-8600
identity. View the amount you owe, review
declared disasters. Taxpayers in certain
for Spanish, and 787-522-8601 for English
the past 24 months of your payment
territories may be affected. For more
(in Puerto Rico).
history, access online payment options,
information, go to
IRS.gov/
and create or modify an online payment
For more information, see The
DisasterTaxRelief.
agreement. You also can access your tax
Taxpayer Advocate (TAS) is Here to Help
records online.
To learn more about the disaster tax
You under Additional Information, later.
relief that may be available, see
Pub.
570.
Individual taxpayer identification num-
Purpose of Form
ber (ITIN) renewal. You may need to
Automatic 60-day extension. Recent
renew your ITIN. For more information,
This form is for residents of the U.S. Virgin
legislation provides an automatic 60-day
see the Instructions for Form W-7,
Islands (USVI), Guam, American Samoa,
extension of certain tax deadlines due to
the Commonwealth of the Northern
Application for IRS Individual Taxpayer
federally declared disasters that occur
Mariana Islands (CNMI), and the
Identification Number.
after December 20, 2019. For more
Commonwealth of Puerto Rico (Puerto
information see Extension of Time To File,
Additional child tax credit (ACTC). If
Rico) who are not required to file a U.S.
later.
you don't have an SSN or ITIN issued on
income tax return but who have
or before the due date of your 2019 Form
Livestock replacement period exten-
self-employment income or are eligible to
1040-SS (including extensions), you can't
ded. Certain farmers and ranchers in the
claim certain credits. Residents of Puerto
claim the ACTC on an original or amended
territories who were forced to sell livestock
Rico may file Form 1040-PR in place of
Form 1040-SS. Also, your qualifying child
due to drought may have an additional
Form 1040-SS.
must have an SSN valid for employment
year to replace the livestock and defer
issued prior to the due date of your 2019
gains from the forced sales. For more
One purpose of the form is to report net
Form 1040-SS (including extensions).
information, see Notice 2019-54, 2019-42
earnings from self-employment to the
I.R.B. 935 at
IRS.gov/irb/
See
Taxpayer identification number
United States and, if necessary, pay SE
2019-42_IRB#Notice-2019-54. Also, see
requirements
under Part II—Bona Fide
tax on that income. The Social Security
Pub. 225 at
IRS.gov/Pub.
225.
Residents of Puerto Rico Claiming
Administration (SSA) uses this information
Additional Child Tax Credit, later.
to figure your benefits under the social
Maximum income subject to social se-
security program. SE tax applies no matter
curity tax for 2019. For 2019, the
Refunds for returns that claim the
how old you are and even if you already
maximum amount of self-employment
ACTC. The IRS expects the earliest
are receiving social security or Medicare
income subject to social security is
ACTC related refunds to be available in
benefits.
$132,900.
taxpayer bank accounts or debit cards
starting mid-February 2020, if these
Optional methods to figure net earn-
See Who Must File, later, for additional
taxpayers chose direct deposit and there
ings. For 2019, the maximum income for
uses of this form.
are no other issues with their tax return.
using the optional methods is $5,440.
For more information see
IRS.gov/
You also may be required to file an
Reminders
individuals/refund-timing. This applies to
income tax return with the government of
the entire refund, not just the portion
Guam, American Samoa, the USVI, the
Maximum income subject to social se-
associated with the ACTC. For more
CNMI, or Puerto Rico. See Pub. 570, and
information, on the status of your refund,
curity tax for 2020. For 2020, the
contact your local territory tax office for
see IRS.gov/refunds.
maximum amount of self-employment
more information.
Jan 24, 2020
Cat. No. 26341Y
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
incurred as a church employee. Attach an
1. You, or your spouse if filing a joint
$108.28 or more, you must pay SE tax on
explanation.
return, had net earnings from
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
Members of Recognized
had church employee income of $108.28
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 bona fide resident of:
of a religious sect recognized as being in
If your only income subject to
existence at all times since December 31,
self-employment tax is church employee
a. Guam,
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
from SE tax by filing Form 4029. If you
d. The CNMI, or
Religious Orders
filed Form 4029 and have received IRS
e. Puerto Rico (you can file either
approval, don't 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.
salaries and other income for services you
1040-SS).
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
Organizations
may benefit you to file Form
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) under Who
earlier under
Who Must
File, you aren't
wholly owned instrumentality of a foreign
Must File, earlier, apply, though (1) does
required to file Form 1040-SS. However, if
government or an international
not apply, you must file Form 1040-SS (or
you had other earnings of $400 or more
organization under the International
Form 1040-PR if you are a resident of
subject to SE tax, see Part V, line A.
Organizations Immunities Act) for services
Puerto Rico) to:
performed in the United States, Puerto
If you have ever filed Form 2031
Report and pay household employment
Rico, Guam, American Samoa, the USVI,
to elect social security coverage
taxes;
!
or the CNMI. Report income from this
on your earnings as a minister,
Report and pay employee social
CAUTION
employment on Part IV, line 1. Enter the
you cannot revoke that election.
security and Medicare tax on: (a)
net amount from Part IV, line 27, on Part V,
unreported tips, (b) wages from an
line 2. If you performed services
If you must pay SE tax, include this
employer with no social security or
elsewhere as an employee of a foreign
income in Part IV, line 1. But do not report
Medicare tax withheld, (c) uncollected
government or an international
it in Part V, line 5a; it isn't considered
social security and Medicare tax on tips or
organization, those earnings are exempt
church employee income.
group-term life insurance (see the
from SE tax.
instructions for Part I;
Line
6, later);
Also include in Part IV, line 1:
Commonwealth or Territory
Report and pay the Additional Medicare
The rental value of a home or allowance
Tax (see the instructions for Part I,
Line
5,
Residents Living Abroad
for a home furnished to you (including
later);
payments for utilities), and
In most cases, if you are a bona fide
Claim excess social security tax
The value of meals and lodging
resident of Guam, American Samoa, the
withheld;
provided to you, your spouse, and your
USVI, the CNMI, or Puerto Rico living
Claim the ACTC; and
dependents for your employer's
outside the territories or United States,
Claim the health coverage tax credit or
convenience.
you must still pay any applicable SE tax.
reconcile advance payments of the health
However, do not include in Part IV,
coverage tax credit made for you, your
Exception. The United States has social
line 1:
spouse, or a dependent (bona fide
security agreements with many countries
Retirement benefits you received from
residents of Puerto Rico only).
to eliminate dual taxes under two social
a church plan after retirement, or
security systems. Under these
Who Must Pay SE Tax
The rental value of or allowance for a
agreements, in most cases, you must pay
home furnished to you (including
social security and Medicare taxes only to
Self-Employed Persons
payments for utilities) after retirement.
the country you live in.
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
Instructions for Form 1040-SS (2019)
SS-2
If you have questions about
business as community property under the
Joint returns. If both you and your
international social security agreements,
community property laws of a state,
spouse have self-employment income
you can:
foreign country, or U.S. possession, the
from separate farm or nonfarm
income and deductions are reported
1. Visit the SSA International
businesses, each of you must complete
based on the following.
Programs website at
and file a separate Part III or Part IV. Be
If only one spouse participates in the
SSA.gov/international/
sure to enter at the top of each Part III or
business, all of the income from that
totalization_agreements.html;
Part IV the name and SSN of the spouse
business is the self-employment earnings
who owns the business. Each of you also
2. Call 410-965-3322 if you have
of the spouse who carried on the
must complete a separate Part V. Attach
questions on benefits under the
business.
these pages to a single Form 1040-SS.
agreements. For questions on the
If both spouses participate, the income
coverage rules of the agreements, call
Business Owned and
and deductions are allocated to the
410-965-7306. However, please don’t call
spouses based on their distributive
Operated by Spouses
these numbers if you wish to inquire about
shares.
an individual benefit claim. For inquiries
If you and your spouse jointly own and
If either or both you and your spouse
about an individual benefit claim, contact
operate an unincorporated business (farm
are partners in a partnership, see
the Office of Earnings and International
Partnership Income or Loss
in the
or nonfarm) and share in the profits and
Operations at
SSA.gov/foreign/
instructions for Part V, later.
losses, you are partners in a partnership,
phones.html; or
whether or not you have a formal
If you and your spouse elected to treat
3. Write to:
partnership agreement. Do not use Part III
the business as a QJV, see
or Part IV. Instead, file the appropriate
Exception—Qualified joint venture
(QJV),
Social Security Administration
earlier.
partnership return.
Research Agreements and
Exception—Qualified joint venture
Where To File
International Agreements
(QJV).
Policy Branch
If you are enclosing a payment, send your
If you and your spouse materially
6401 Security Blvd.
Form 1040-SS to:
participate (see Material participation in
Baltimore, MD 21235 USA
the 2019 Instructions for Schedule C
Internal Revenue Service
(Form 1040)) as the only members of a
Do not send Form 1040-SS to this
P. O. Box 1303
jointly owned and operated business, and
address. Instead, see
Where To
File, later.
Charlotte, NC 28201-1303
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
taxed as a QJV instead of a partnership.
tax because of a social security
!
your Form 1040-SS to:
To make this election, you must divide all
agreement, you may still have to
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
While you are a debtor in a Chapter 11
When To File
separate Part III or Part IV, as well as a
bankruptcy case, your net profit or loss
separate Part V. On each line of your
from self-employment will be included on
If you file on a calendar year basis, file by
separate Part III or Part IV, you must enter
the income tax return (Form 1041) of the
April 15, 2020.
your share of the applicable income,
bankruptcy estate. However, you are
deduction, or loss. For complete
If you file on a fiscal year basis, file by
responsible for paying self-employment
information on this election, see the 2019
the 15th day of the 4th month after the
tax on your net earnings from
Instructions for Schedule E (Form 1040).
close of your fiscal year.
self-employment; not the bankruptcy
For more information on QJVs, go to
estate.
Extension of Time To File
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
Rental real estate business. If you
file the form. In some cases, you can get
bankruptcy income” and the amount of
and your spouse make the QJV election
an extension of time to file and pay any tax
your net profit or (loss). Combine that
for your rental real estate business, in
due.
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
Other Income and Losses Included in Net
For other reporting requirements, see
extension of time to file Form 1040-SS
Earnings From Self-Employment
in the
the Instructions for Form 1040.
(until October 15, 2020, for calendar year
instructions for Part V, later).
taxpayers). To get this automatic
More Than One Business
If the QJV election is made for a farm
extension, you must file Form 4868, by the
rental business that isn't included in
If you were a farmer and had at least one
regular due date of your return (April 15,
self-employment, the income isn't subject
other business or you had two or more
2020, for calendar year taxpayers). You
to SE tax. Don’t include the income on
nonfarm businesses, your net earnings
can file Form 4868 either by paper or
Form 1040-SS. Depending on the source
from self-employment are the combined
electronically through IRS e-file. For
of the income (possession, U.S. source, or
net earnings from all of your businesses. If
details, see the instructions on Form 4868.
other foreign source), you may need to file
you had a loss in one business, it reduces
other tax forms. See Pub. 570 and Form
This 6-month extension to file
the income from another. Complete and
4835, for more information.
does not extend the time to pay
!
file only one Form 1040-SS for any 1 year.
your tax. Any interest due on
Attach a separate Part III or Part IV for
Community property. If you and your
CAUTION
unpaid taxes is calculated from the original
each trade or business, and combine the
spouse wholly own an unincorporated
due date of the return.
net earnings in a single Part V.
Instructions for Form 1040-SS (2019)
SS-3
by the IRS under section 7805(a)(1). See
parent can claim the child under the rules
Bona fide residents of American Sa-
section 7508A(d) for more information.
for children of divorced or separated
moa, the CNMI, Guam, or the USVI.
parents (see Pub. 501).
You can apply for the automatic 6-month
Specific Instructions
extension described, earlier, or you can
Married filing jointly. You can choose
receive an automatic 2-month extension
this filing status if you were married at the
and then apply for an additional 4-month
Fiscal Year Filers
end of 2019 and both you and your
extension if you still need more time.
spouse agree to file a joint return. You also
If your tax year is a fiscal year, use the tax
Automatic 2-month extension. You
can choose this filing status if your spouse
rate and earnings base that apply at the
are allowed an automatic 2-month
died in 2019 and you didn’t remarry in
time the fiscal year begins. Don’t prorate
extension to file your return and pay your
2019.
the tax or earnings base for a fiscal year
tax if you are outside the United States
that overlaps the date of a rate or earnings
If you choose to file a joint return, check
and Puerto Rico on the day Form 1040-SS
base change.
the box for married filing jointly and be
is due (April 15, 2020, for calendar year
sure to include your spouse's name and
Name and SSN
taxpayers). Although you have an
SSN on the lines provided below your
extension of time to pay your tax, interest
name and SSN. If your spouse also had
To ensure proper credit to your social
on any unpaid tax will be charged from the
self-employment income, complete and
security account, enter your name and
original due date of the return.
attach a separate Part V and, if applicable,
SSN, and your spouse's if filing a joint
To get this automatic extension, you
Part VI. If necessary, attach a separate
return, exactly as shown on your social
must file Form 1040-SS by the extended
Part III or Part IV for your spouse's farm or
security card. If you do not have an SSN,
due date (June 15, 2020, for calendar year
nonfarm business.
get Form SS-5, Application for a Social
taxpayers) and attach a statement
Security Card, from an SSA district office
Joint and several tax liability. If you
explaining that on the regular due date of
or online at SSA.gov/forms/ss-5.pdf.
file a joint return, both you and your
your return you were a bona fide resident
spouse generally are responsible for the
If you are not eligible for an SSN, you
of American Samoa, the CNMI, Guam, or
tax and any interest or penalties due on
must apply for an ITIN. For more
the USVI.
the return. This means that if one spouse
information on ITINs, go to IRS.gov/ITIN.
Additional 4-month extension. If you
doesn't pay the tax due, the other may
Also, see Form W-7 and its instructions.
can't file your return within the automatic
have to.
Part I—Total Tax and
2-month extension period, in most cases
However, you may qualify for relief
you can get an additional 4 months to file
from an existing tax liability on your joint
Credits
your return, for a total of 6 months. File
return if:
Form 4868 by the extended due date
Line 1
There is an understatement of the
allowed by the 2-month extension (June
amount of tax because your spouse
Check the filing status that applies to you.
15, 2020, for calendar year taxpayers).
omitted income or claimed false
Follow the instructions for completing
Single. Your filing status is single if:
deductions or credits;
Form 4868, and be sure to check the box
You are divorced, separated, or no
1. On the last day of the year, you’re
on line 8.
longer living with your spouse; or
unmarried or legally separated from your
Unlike the original 2-month extension,
Given all the facts and circumstances, it
spouse under a divorce or separate
the additional 4 months of time to file is
wouldn’t be fair to hold you liable for the
maintenance decree, or
not an extension of time to pay. You must
tax.
2. You meet all of the following
make an accurate estimate of your tax
File Form 8857 to request relief. Some
conditions.
based on the information available to you.
requests for relief may need to be filed
a. You lived apart from your spouse
If you find you can't pay the full amount
within two years of the date on which the
for the last 6 months of 2019. Temporary
due with Form 4868, you can still get the
IRS first attempted to collect the tax from
absences for special circumstances, such
extension. You will owe interest on the
you. For more information,
as business, medical care, school, or
unpaid amount from the original due date
go to IRS.gov/InnocentSpouse.
military service, count as time lived in the
of the return.
Married filing separately. You can
home.
Where to file extension requests. If you
choose this filing status if you were
b. You file a separate return from your
are enclosing a payment, send Form 4868
married at the end of 2019. This method
spouse.
with your payment to:
may benefit you if you want to be
c. You paid over half the cost of
responsible only for your own tax.
Internal Revenue Service
keeping up your home for 2019.
Line 2
P.O. Box 1302
d. Your home was the main home of
Charlotte, NC 28201-1302
Enter the required information for each
your child, adopted child, stepchild, or
child for which you are claiming the ACTC
eligible foster child for more than half of
If you aren't enclosing a payment, send
on Part II, line 3. See
Qualifying for the
2019. Temporary absences by you or the
Form 4868 to:
Credit
under Part II—Bona Fide Residents
child for special circumstances, such as
of Puerto Rico Claiming Additional Child
school, vacation, business, medical care,
Department of the Treasury
Tax Credit, later.
military service, or detention in a juvenile
Internal Revenue Service
facility, count as time lived in the home.
You cannot take the credit for other
Austin, TX 73301-0215
Also, a child is considered to have lived
dependents on Form 1040-SS. Do not
with you for more than half of 2019 if the
enter a person who is a qualifying person
child was born or died in 2019 and your
Automatic 60-day extension. Certain
for purposes of the credit for other
home was the child's home for more than
taxpayers affected by federally declared
dependents on Part I, line 2. For more
half of the time he or she was alive.
disasters that occur after December 20,
information on how the credit for other
2019, may be eligible for an automatic
e. If you filed Form 1040, you could
dependents may affect the calculation of
60-day extension for filing returns, paying
claim the child as your dependent or could
your ACTC, see
Specific Instructions for
taxes, and performing other tasks required
claim the child except that the child's other
the ACTC
Worksheet, later.
Instructions for Form 1040-SS (2019)
SS-4
Line 4
amount of tax due (from Form 8919,
Additional Medicare Tax withheld. If
line 13) and “Uncollected Tax” on the
you had Additional Medicare Tax withheld
If either of the following applies, see
dotted line next to line 6, and include this
by your employer in 2019, include the
Schedule H (Form 1040), and its
tax in the total for line 6. Attach to Form
amount shown on Form 8959, line 24, in
instructions to find out if you owe
1040-SS the completed Form 8919.
the total for line 11. On the dotted line next
household employment taxes.
to line 11, enter “Form 8959” and show the
You paid any one household employee
Repayment of excess advance pay-
amount. Attach Form 8959. See Form
cash wages of $2,100 or more in 2019.
ments of the health coverage tax cred-
8959 and the Instructions for Form 8959
You paid total cash wages of $1,000 or
it. If you received the benefit of advance
for more information.
more in any calendar quarter of 2018 or
payments of the health coverage tax credit
2019 to all household employees.
for months you weren’t eligible, the
Amount paid with request for exten-
amount on line 5 of Form 8885 may be
sion of time to file. If you got an
Line 5
negative. On the dotted line next to line 6,
automatic extension of time to file Form
Enter the total Additional Medicare Tax
enter “HCTC” and the additional tax as a
1040-SS by filing Form 4868 or by making
from line 18 of Form 8959 on line 5. Attach
positive amount. Include this tax in the
a payment, enter the amount of the
Form 8959. See Form 8959 and the
total for line 6. Attach the completed Form
payment or any amount you paid with
Instructions for Form 8959 for more
8885 to Form 1040-SS.
Form 4868. If you paid by credit or debit
information.
card, don’t include on line 11 the
Line 7
Line 6
convenience fee you were charged. On
Enter any estimated tax payments you
the dotted line next to line 11, enter “Form
Include the following taxes in the line 6
made for 2019 including any overpayment
4868” and show the amount paid.
total.
from your 2018 return that you applied to
Lines 13a Through 13d
your 2019 estimated tax. If you or your
Employee social security and Medi-
spouse paid separate estimated tax but
If you want us to directly deposit the
care tax on tips not reported to em-
are now filing a joint return, add the
amount shown on line 13a to your
ployer. Complete Form 4137 if you
amounts you each paid and enter the total
checking or savings account at a U.S.
received cash and charge tips of $20 or
on line 7. If you and your spouse paid joint
bank or other U.S. financial institution
more in a calendar month and didn’t report
estimated tax but are now filing separate
(such as a mutual fund, brokerage firm, or
all of those tips to your employer. On the
returns, you can divide the amount paid in
credit union):
dotted line next to line 6, enter “Tax on
any way you choose as long as you both
Check the box on line 13a and attach
Tips,” and the amount of tax due (from
agree. If you can't agree, you must divide
Form 8888, if you want to split the direct
Form 4137, line 13). Be sure to include
the payments in proportion to each
deposit of your refund into more than one
this tax in the total for line 6. Attach to
spouse's individual tax as shown on your
account or use all or part of your refund to
Form 1040-SS the completed Form 4137.
separate returns for 2019. For an example
buy paper Series I savings bonds; or
Uncollected employee social security
of how to do this, see Pub. 505.
Complete lines 13b through 13d if you
and Medicare tax on tips. If you didn’t
want your refund deposited to only one
Line 8
have enough wages to cover the social
account.
security and Medicare tax due on tips you
If you, or your spouse if filing a joint return,
reported to your employer, the amount of
had more than one employer for 2019,
If you don’t want your refund directly
tax due should be identified with codes A
and total wages of more than $132,900,
deposited to your account, don’t check the
and B in box 12 of your Form W-2AS,
too much social security tax may have
box on line 13a. Draw a line through the
W-2CM, W-2GU, or W-2VI; or entered in
been withheld. You can take a credit on
boxes on lines 13b and 13d. We will send
boxes 25 and 26 of your Form 499R-2/
this line for the amount withheld in excess
you a check instead.
W-2PR. Include this tax in the total for
of $8,239.80. But if any one employer
The IRS isn't responsible for a lost
line 6. Enter the amount of this tax and
withheld more than $8,239.80, you must
refund if you enter the wrong
!
“Uncollected Tax” on the dotted line next
ask that employer to refund the excess to
account information. Check with
to line 6.
you. You can't claim it on Form 1040-SS.
CAUTION
your financial institution to make sure your
Figure this amount separately for you and
Uncollected employee social security
direct deposit will be accepted and to get
your spouse. You must attach Forms
and Medicare tax on group-term life in-
the correct routing and account numbers.
W-2AS, W-2CM, W-2GU, W-2VI, or
surance. If you had group-term life
499R-2/W-2PR. See Pub. 505 for more
insurance through a former employer, you
Don’t request a deposit of your refund
information.
may have to pay social security and
to an account that isn't in your name (such
Line 10
Medicare tax on part of the cost of the life
as your tax preparer's own account).
insurance. The amount of tax due should
If, during 2019, you were a bona fide
If you file a joint return and check
be identified with codes M and N in box 12
resident of Puerto Rico and an eligible
the box on line 13a and attach
of your Form W-2AS, W-2CM, W-2GU, or
!
trade adjustment assistance (TAA)
Form 8888 or fill in lines 13b
W-2VI. If you are a bona fide resident of
recipient, alternative TAA (ATAA)
CAUTION
through 13d, your spouse may get at least
Puerto Rico, contact your employer for this
recipient, reemployment trade adjustment
part of the refund.
amount. Include this tax in the total for
assistance (RTAA) recipient, Pension
line 6. Enter the amount of this tax and
Benefit Guaranty Corporation (PBGC)
TreasuryDirect®. You can request a
“Uncollected Tax” on the dotted line next
payee, or qualifying family member, see
deposit of your refund (or part of it) to a
to line 6.
the 2019 Form 8885, and its instructions
TreasuryDirect® online account to buy
Uncollected employee social security
to figure the amount of your credit, if any.
U.S. Treasury marketable securities and
and Medicare tax on wages. If you’re
savings bonds. For more information, go
See chapter 1 of Pub. 570 for the bona
an employee who received wages from an
to Treasurydirect.gov.
fide residency rules.
employer who didn’t withhold social
Form 8888. You can have your refund
security and Medicare tax from your
Line 11
directly deposited into more than one
wages, complete Form 8919 to figure your
Add lines 7 through 10. Enter the total on
account or use it to buy up to $5,000 in
share of the unreported tax. Enter the
line 11.
paper Series I savings bonds. You don’t
Instructions for Form 1040-SS (2019)
SS-5