Tax Returns
Form 1040-PR: Planilla para la Declaracion de la Contribucion Federal sobre el Trabajo por Cuenta Propia — Puerto Rico
Spanish-language version of Form 1040-SS for self-employed individuals in Puerto Rico to report self-employment income and calculate self-employment tax.
Who Files This Form?
Self-employed residents of Puerto Rico with net self-employment income of $400 or more.
Key Fields
- Net self-employment income
- Self-employment tax
- Deductible part of SE tax
- Additional child tax credit
Filing Deadlines
Due Date
April 15
With Extension
October 15
Late Filing Penalty
Same penalties as Form 1040: 5% per month failure-to-file (up to 25%), 0.5% per month failure-to-pay.
Related Forms
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