Tax Returns

Form 1040-SS: U.S. Self-Employment Tax Return

Used by residents of U.S. territories (Puerto Rico, Guam, American Samoa, USVI, CNMI) to report self-employment income and calculate self-employment tax.

Download Form 1040-SS PDFAbout on IRS.govInstructions PDF

Who Files This Form?

Self-employed residents of U.S. territories 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

Form 1040

U.S. Individual Income Tax Return

Schedule SE

Self-Employment Tax

Schedule C

Profit or Loss from Business (Sole Proprietorship)

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