Tax Form 1040-SS  
 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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Form 1040-SS

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

Use Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico), to:

  • Report net earnings from self-employment and pay self-employment (SE) tax. The Social Security Administration (SSA) uses this information to figure your benefits under the social security program. SE tax applies no matter how old you are and even if you already are receiving social security or Medicare benefits.
  • Report and pay household employment taxes.
  • Report and pay employee social security and Medicare tax on unreported tips or uncollected social security and Medicare tax on tips or group-term life insurance (see the instructions beginning on page 3 for Part I, line 5).
  • Claim excess social security tax withheld.
  • Claim the additional child tax credit (bona fide residents of Puerto Rico only).
  • Claim the health coverage tax credit (bona fide residents of Puerto Rico only).

You may also be required to file an income tax return with the government of Guam, American Samoa, the Virgin Islands, the Commonwealth of the Northern Mariana Islands (CNMI), or the Commonwealth of Puerto Rico (Puerto Rico). Check with your local tax office for more details.


From Fedforms.Gov:
"Residents of the Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, and Puerto Rico use Form 1040-SS to report self-employment taxes, household employment taxes, uncollected tax on tips or certain life insurance, and to claim excess social security tax and - for Puerto Rica only - to claim the additional child or health coverage tax credits."


DOWNLOAD 1040-SS

This form may be downloaded directly from the IRS website. To open or download, in PDF format, simply click on the link below:

Form 1040-SS

 


 

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