1040-SS

U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) (Spanish Version)

Agency
IRS
Revision
2025
Fillable fields
131
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 1040-SS online
Page 1 of form 1040-SS

Form 1040-SS (sp): Spanish Version of the U.S. Self-Employment Tax Return for 2025

Form 1040-SS (sp) is the Spanish version of Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico). On the PDF it is titled "Declaración de Impuestos Federal sobre el Trabajo por Cuenta Propia," and its header names the U.S. Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands and Puerto Rico. The English edition is Form 1040-SS.

The IRS About page says the form is for residents of those places 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 benefits.

This is the 2025 return, three pages long. Part I totals taxes, payments and credits, and Part II figures the additional child tax credit (ACTC) for bona fide residents of Puerto Rico. The footer points to www.irs.gov/Form1040SSSP. The PDF can be filled out free in the browser on this page and downloaded without an account.

Top of page 1 of Form 1040-SS (sp): Spanish Version of the U.S. Self-Employment Tax Return for 2025, as printed by IRS

What's on Form 1040-SS (sp)

Header and digital assets

Tax year, names, SSNs, a mailing address with the commonwealth or territory and foreign address fields, date of death boxes, and a Yes or No question on digital assets received, sold or exchanged during 2025.

Line 1: filing status

Single, married filing jointly, married filing separately, head of household or qualifying surviving spouse, with a box to treat a nonresident alien or dual-status alien spouse as a U.S. resident for the whole year.

Line 2: qualifying children

Only for a bona fide resident of Puerto Rico claiming the ACTC: first name, last name, SSN and relationship for up to four children, with a box for more than four.

Lines 3 to 7: taxes

SE tax, household employment taxes, Additional Medicare Tax from Form 8959, the employee taxes on lines 6a to 6d with their total on 6e, and total taxes on line 7.

Lines 8 to 16: payments and refund

2025 estimated tax payments, the amount paid with an extension request, the ACTC from Part II, Additional Medicare Tax withheld and excess social security tax withheld, then the overpayment, direct deposit, amount applied to 2026 estimated tax or amount owed.

Part II: ACTC for Puerto Rico

Lines 1 to 19 multiply qualifying children under 17 with the required SSN by $1,700, compare modified adjusted gross income with $400,000 for married filing jointly or $200,000 for others, and limit the credit by withheld and SE taxes.

How to fill out Form 1040-SS (sp)

  1. 1

    Attach the schedules

    Line 3 says to attach Schedule SE (Form 1040) and the schedules that apply, line 4 says to attach Schedule H (Form 1040), and lines 5 and 11a say to attach Form 8959.

  2. 2

    Header and line 1

    Enter names, SSNs and the address, answer the digital asset question, and check one filing status. A head of household filer who does not complete line 2 enters the child's name.

  3. 3

    Line 2

    List qualifying children only when claiming the ACTC as a bona fide resident of Puerto Rico. For more than four children, the form says to see the instructions and check the box.

  4. 4

    Lines 3 to 12

    Total the taxes on line 7, then the payments and credits on line 12. Line 8 asks for a former spouse's SSN when estimated tax payments were made with that spouse in 2025.

  5. 5

    Part II

    Answer line 1, then work lines 2 to 19. Line 5 rounds the excess up to the next multiple of $1,000 and line 6 takes 5% of it. Line 13a takes withholding from Puerto Rico Forms 499R-2/W-2PR, with copies attached. Line 19 goes to Part I, line 10.

  6. 6

    Refund or amount owed, then sign

    Lines 13 to 16 give the overpayment, the refund with routing and account numbers, the amount applied to 2026 or the amount owed. Sign and date; on a joint return both spouses sign.

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Where it goes, payment and signatures

Instructions and address

The Spanish PDF prints no mailing address or due date. It refers to the instructions, its footer points to www.irs.gov/Form1040SSSP, and the IRS About page links the Instructions for Form 1040-SS.

Paying an amount owed

Line 16 says to go to www.irs.gov/Pagos or see the instructions for details on how to pay.

Direct deposit

Line 14a takes the refund amount, with routing number, account type and account number. A box on line 14a is checked when Form 8888 is attached.

Third-party designee

The filer can allow another person to discuss the return with the IRS by giving that person's name, phone number and a personal identification number (PIN).

Identity Protection PIN

Spaces beside the signatures take an Identity Protection PIN for the filer and for the spouse if the IRS sent one.

Keep a copy

The signature area says to keep a copy for your records.

Related forms

Who files Form 1040-SS (sp)?

  • Self-employed territory residents

    The About page names residents of the U.S. Virgin Islands, Guam, American Samoa, the Northern Mariana Islands and Puerto Rico who are not required to file a U.S. income tax return. Line 3 takes SE tax from Schedule SE (Form 1040), line 12.

  • Puerto Rico residents claiming the ACTC

    Line 2 and Part II are completed only by a bona fide resident of Puerto Rico who claims the additional child tax credit for qualifying children.

  • Household employers

    Line 4 reports household employment taxes, and the form says to attach Schedule H (Form 1040).

  • Workers with unreported tips or uncollected taxes

    Lines 6a to 6d cover social security and Medicare taxes on tips not reported to the employer (Form 4137) and uncollected employee taxes on tips, wages (Form 8919) and group-term life insurance.

  • Married couples

    On a joint return the form says both spouses have to sign. A spouse filing separately enters the other spouse's SSN and full name on line 1.

The filer, and a spouse on a joint return, sign it and file it with the IRS. A paid preparer, if one is used, completes the preparer section.

Official sources and the blank

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Questions about Form 1040-SS

What language is Form 1040-SS (sp) in?

Spanish. It is the IRS Spanish version of Form 1040-SS, and the English edition is Form 1040-SS.

Is Form 1040-SS (sp) an income tax return?

It is a self-employment tax return. The IRS About page says Form 1040-SS is for territory residents who are not required to file a U.S. income tax return.

Which year does it cover?

2025: the year from January 1 to December 31, 2025, or another tax year beginning in 2025.

How much is the ACTC per child?

Part II, line 2 multiplies the number of qualifying children under age 17 with the required SSN by $1,700. Later lines can limit the credit based on income and taxes.

Who completes Part II?

Bona fide residents of Puerto Rico who claim the additional child tax credit. Part II, line 1 says to stop if there is no qualifying child under 17 with the required SSN.

Does the Spanish PDF include instructions?

No. The footer points to www.irs.gov/Form1040SSSP, and the IRS About page links the Instructions for Form 1040-SS.