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1040-SS
U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)
- Agency
- IRS
- Revision
- 2025
- Fillable fields
- 132
- Pages
- 3
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 1040-SS: U.S. Self-Employment Tax Return
Form 1040-SS is the U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico). The IRS page says it is for residents of the U.S. Virgin Islands (USVI), Guam, American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI) and Puerto Rico who are not required to file a U.S. income tax return. One purpose is to report net earnings from self-employment (SE) to the United States and, if necessary, pay SE tax, which the Social Security Administration uses to figure social security benefits.
The instructions say bona fide residents of Puerto Rico can also use it to claim the additional child tax credit (ACTC), even without SE tax to pay, and that Form 1040-PR has been discontinued: for 2023 and later years, Form 1040-SS is filed instead. The IRS page lists Schedule C, Schedule F, Schedule H and Schedule SE (Form 1040) as the schedules used with it.
Part I on pages 1 and 2 totals the taxes, payments and credits and shows the refund or the amount owed. Part II on page 3 figures the ACTC. You can fill out the return free in your browser on this page and download it without an account.
What's on Form 1040-SS
Line 1: filing status
Single, married filing jointly, married filing separately, head of household or qualifying surviving spouse, plus a box for treating a nonresident alien or dual-status alien spouse as a U.S. resident.
Line 2: qualifying children
Completed only by a bona fide resident of Puerto Rico claiming the ACTC. It has room for four children's names, SSNs and relationships, and a box for more than four.
Lines 3 to 7: taxes
SE tax from Schedule SE (Form 1040), line 12, household employment taxes from Schedule H, Additional Medicare Tax from Form 8959, employee taxes on tips, wages and group-term life insurance on lines 6a to 6e, and total tax on line 7.
Lines 8 to 16: payments and refund
Estimated tax payments, extension payments, the ACTC from Part II, Additional Medicare Tax withheld and excess social security tax withheld, then the overpayment, direct deposit details, amount applied to 2026 estimated tax or amount owed.
Part II: ACTC for Puerto Rico
Lines 1 to 19 multiply qualifying children by $1,700, test modified AGI against $400,000 for married filing jointly or $200,000 for others, and compare with withheld and SE taxes. Line 19 goes to Part I, line 10.
How to fill out Form 1040-SS
- 1
Complete the schedules first
The instructions point to Schedule C for a business, Schedule F for a farm and Schedule SE for net earnings from self-employment. Schedule H covers household employees. Attach the ones used.
- 2
Names, SSNs and digital assets
Enter names and SSNs exactly as shown on the social security cards. The instructions say not to leave the digital asset question unanswered: check Yes or No.
- 3
Filing status and children
Check one filing status on line 1. List qualifying children on line 2 only when claiming the ACTC as a bona fide resident of Puerto Rico. The instructions say people who qualify only for the credit for other dependents are not entered there.
- 4
Total the taxes
Complete line 3 only with net SE earnings of $400 or more, or church employee income of $108.28 or more. Add lines 4 to 6e as they apply, and total them on line 7.
- 5
Part II for the ACTC
On line 3, the instructions say to report all income, including Puerto Rico source income excluded from U.S. tax. Lines 7 and 8 figure the limit only, since the CTC and ODC can't be taken on this form. Enter line 19 on Part I, line 10.
- 6
Payments, refund and signature
Fill in lines 8 to 16, choose a refund or an amount owed, and sign. On a joint return both spouses sign. A paid preparer completes the Paid Preparer Use Only section.
Why fill Form 1040-SS on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
- Free to fill and free to download, with no account
- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
Deadlines and where to send Form 1040-SS
Deadline
The instructions say calendar year filers file by April 15, 2026. Fiscal year filers file by the 15th day of the 4th month after the close of the fiscal year.
Where to mail it
With a payment: Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303. Without a payment: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215.
E-file
The instructions say Form 1040-SS can be e-filed, and a corrected 2023 to 2025 Form 1040-SS can also be filed electronically with available tax software.
Extensions
Bona fide residents of Puerto Rico can get an automatic 6-month extension with Form 4868, to October 15, 2026. Residents of American Samoa, the CNMI, Guam or the USVI outside the United States and Puerto Rico on the due date get an automatic 2-month extension, to June 15, 2026.
Refunds with the ACTC
The instructions say refunds for returns claiming the ACTC can't be issued before mid-February 2026, and this applies to the entire refund.
Corrected returns
File a new Form 1040-SS with CORRECTED in dark bold letters and the date at the top of page 1. The instructions say this is generally within 3 years after the original was filed or 2 years after the tax was paid, whichever is later.
Related forms
1040
Self-Employment Tax
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1040
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1040
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1040
Household Employment Taxes
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4868
Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
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1040-ES
Form 1040-ES, Estimated Tax for Individuals
118 fields, 16 pages
Who files Form 1040-SS?
Official sources and the blank
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Questions about Form 1040-SS
Is Form 1040-SS an income tax return?
It is a self-employment tax return. The IRS page says it is for residents of the territories who are not required to file a U.S. income tax return, and it is used to report self-employment earnings and pay SE tax. The instructions add that a return may also be due to the territory government.
What happened to Form 1040-PR?
The instructions say Form 1040-PR has been discontinued and that for 2023 and later years Form 1040-SS is filed instead.
How much is the ACTC on Form 1040-SS?
Part II, line 2 multiplies the number of qualifying children under age 17 with the required social security number by $1,700. Later lines can limit the credit based on income and taxes paid.
Can I claim the credit for other dependents on Form 1040-SS?
No. The instructions say the ODC can't be taken on Form 1040-SS. Other dependents on Part II, line 8 are used only to figure the ACTC limit, with an attached statement listing each one.
Where do I mail Form 1040-SS?
With a payment, to Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303. Without a payment, to Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215.
When is the 2025 Form 1040-SS due?
April 15, 2026, for calendar year filers. The instructions say a late return may bring interest and penalties.
Who pays SE tax on Form 1040-SS?
The instructions say SE tax applies to net earnings of $400 or more as a self-employed person, no matter your age and even if you already receive social security or Medicare benefits.