Form 1040-SS is the US self-employment tax return for bona fide residents of Puerto Rico, Guam, American Samoa, the US Virgin Islands and the Northern Mariana Islands who don't have to file a regular Form 1040. You file it if you had $400 or more of net self-employment earnings, so the Social Security Administration can credit your earnings toward benefits. Residents of Puerto Rico can also use it to claim the additional child tax credit. For a 2025 return, it's due April 15, 2026.
Everything below comes from the IRS's 2025 Form 1040-SS and its instructions dated January 7, 2026, as of October 2026.
Who must file Form 1040-SS
You must file if all three of these apply:
- You, or your spouse on a joint return, had net earnings from self-employment of $400 or more, or church employee income of $108.28 or more.
- You don't have to file Form 1040 with the United States.
- You're a bona fide resident of Guam, American Samoa, the US Virgin Islands, the Northern Mariana Islands or Puerto Rico.
Even under $400, you still file if points 2 and 3 apply and you need to report household employment taxes, pay employee social security and Medicare tax on unreported tips or wages, pay Additional Medicare Tax, claim excess social security tax withheld, or claim the additional child tax credit.
Form 1040-PR is gone
If you used to file in Spanish on Form 1040-PR, that form has been discontinued. For 2023 and later years, everyone in this group files Form 1040-SS. It's a common reason people search for the form for the first time.
Key figures for 2025, as of October 2026
| Item | Figure |
|---|---|
| Net self-employment earnings that trigger a return | $400 or more |
| Maximum self-employment income subject to social security tax, 2025 | $176,100 |
| Maximum for 2026 | $184,500 |
| Maximum income for the optional methods, 2025 | $7,240 |
| Maximum additional child tax credit per qualifying child | $1,700 |
| Qualifying child age limit | Under 17 at the end of 2025 |
| Expected SE tax that may require 2026 estimated payments | $1,000 or more |
Self-employment tax applies no matter how old you are, even if you already receive social security or Medicare. If you expect to owe $1,000 or more for 2026, use Form 1040-ES to work out estimated payments.
The child tax credit changes for Puerto Rico
Here's what many families in Puerto Rico still don't know: bona fide residents no longer need three or more qualifying children to claim the additional child tax credit. One qualifying child is enough. You can claim it on Form 1040-SS even if you don't owe self-employment tax.
From tax year 2025, there's a new condition. You need a valid SSN, issued by the Social Security Administration before the return's due date with extensions and valid for employment. On a joint return, only one spouse needs one; the other needs an SSN or ITIN. Each qualifying child also needs a valid SSN. Returns claiming the credit can't be refunded before mid-February 2026, and the hold applies to the whole refund.
Which schedules you'll need
| If you | Use |
|---|---|
| Ran a business or practiced a profession as a sole proprietor | Schedule C (Form 1040) |
| Had farm income and expenses | Schedule F (Form 1040) |
| Had net earnings from self-employment | Schedule SE (Form 1040) |
| Are a Puerto Rico resident claiming the credit for one or more qualifying children | Form 1040-SS, Part II |
You may not need any schedule if your situation is simple, and e-file software generally picks the right ones for you.
Paying, refunds and special cases
- The IRS recommends paying electronically: DirectPay from your bank account, a debit or credit card, a digital wallet, or your online account.
- If you have access to US banking or electronic payment systems, use direct deposit for any refund.
- If you're filing for someone who died before filing their 2025 return, tick the Deceased box at the top of the form and enter the date of death.
- If you mail the return, certain IRS-designated private delivery services count for the rule that treats timely mailing as timely filing.
- Farmers and ranchers forced to sell livestock because of drought may get more time to replace it and defer tax on the gain.
A worked check before you file
Picture a sole trader in Guam with net self-employment earnings above $400 who doesn't have to file Form 1040. All three tests are met, so Form 1040-SS is required. They'd complete Schedule C for the business figures and Schedule SE for the self-employment tax, then carry the results to Form 1040-SS. A Puerto Rico resident with one qualifying child and no business income would instead complete Part II to claim the additional child tax credit, even with no self-employment tax to pay.
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Where to send it
- Enclosing a payment: Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303.
- No payment: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215.
- Or e-file Form 1040-SS, which the IRS supports, and use direct deposit for any refund if you have access to US banking.
You may also have to file an income tax return with your territory's own tax office. The IRS points to Pub. 570 for people with income from US territories.
The verdict
Form 1040-SS is short, but it does two jobs that matter: it gets your self-employment earnings onto your social security record, and for Puerto Rico families it's now the way to claim the additional child tax credit with just one child. File by April 15, check every SSN before you do, and don't go looking for Form 1040-PR; it's been replaced.
Frequently asked questions
Who files Form 1040-SS?
Bona fide residents of Puerto Rico, Guam, American Samoa, the USVI and the CNMI who don't have to file Form 1040 but have self-employment income or are eligible for certain credits.
What is the income threshold for Form 1040-SS?
Net earnings from self-employment of $400 or more, or church employee income of $108.28 or more.
Is Form 1040-PR still used?
No. Form 1040-PR has been discontinued, and for 2023 and later years you file Form 1040-SS.
How many children do Puerto Rico residents need to claim the ACTC?
One or more qualifying children. The three-child requirement no longer applies.
When is Form 1040-SS due?
For 2025, file Form 1040-SS by April 15, 2026.
Can I e-file Form 1040-SS?
Yes. The instructions say you can e-file Form 1040-SS.
