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Official form guide
Form 1040-SS: 1040-SS
Form 1040-SS is the U.S. Self-Employment Tax Return for residents of American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands. Use it to report self‑employment income and calculate Social Security and Medicare taxes when you are not filing a regular 1040.
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IRS Form 1040-SS - 1040-SS
Form 1040-SS is the U.S. Self-Employment Tax Return for residents of American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands. Use it to report self‑employment income and calculate Social Security and Medicare taxes when you are not filing a regular 1040.
Risk Radar
Scan points- 1A single mis‑keyed digit can cause a penalty or delay your refund.
- 2Omitting Schedule SE calculations
- 3Using the regular 1040 instead of 1040‑SS
- 4Incorrectly reporting territory residency
- 5Failing to include all self‑employment income
Plain English
If you live in one of the five U.S. territories and earn money on your own, you file this form instead of the standard 1040. It tells the IRS how much you earned and how much self‑employment tax you owe.
Submission Date
- Filing date: 2026-01-08 10:10:40
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use when you are a resident of a U.S. territory and have self‑employment income.
- Do not use if you file a regular 1040 or have only wage income.
- Check Form 1040‑NR if you are a non‑resident alien with U.S. source self‑employment income.
Form selector
Use this form or another form?
Resident of a state
Regular form covers all income types
✓ Verify residency status first
Non‑resident alien with self‑employment income
Different tax rules and treaty considerations
✓ Confirm alien status
Only wage income, no self‑employment
No Schedule SE needed
✓ Avoid unnecessary self‑employment tax
Deadline or filing window
The filing deadline is generally April 15 of the year following the tax year. If you obtain an automatic extension by filing Form 4868, you have until October 15 to submit. Extensions do not extend the time to pay any tax due.
- —Net self‑employment earnings | Schedule SE calculation | Self‑employment tax due | Verify earnings exceed $400 threshold
Checklist
What you need before filling it out
Line 1 – Gross receipts
Business invoices, 1099‑NEC · Income records
Schedule SE – Net earnings
Schedule C profit/loss · Accounting books
Residency claim
Passport, territory ID · Residency documentation
Signature line
Signed form · Physical or electronic signature
Before you submit
- 1Confirm you are a resident of a listed territory.
- 2Check that net self‑employment earnings are $400 or more.
- 3Complete Schedule SE and attach to Form 1040‑SS.
- 4Enter the correct tax year on the top of the form.
- 5Verify all Social Security numbers are accurate.
- 6Attach any required supporting schedules (e.g., Schedule C).
- 7Sign and date the form.
- 8If paper filing, use the correct IRS mailing address.
- 9If e‑filing, ensure the software supports 1040‑SS.
- 10Keep a copy of the submitted return for your records.
How to file this form
- 1Gather all income and expense documents.
- 2Fill out Schedule C (or other business income schedule).
- 3Complete Schedule SE to compute self‑employment tax.
- 4Transfer totals to Form 1040‑SS lines 1‑7.
- 5Attach Schedule SE and any other required schedules.
- 6Sign the form and choose e‑file or mail.
- 7Send or submit by the deadline.
Known limitations
- 1The form does not cover wage income; use Form 1040 for that.
- 2Only residents of the five territories may file 1040‑SS.
- 3Electronic filing may not be available for all tax‑software providers.
- 4Instructions do not detail state tax obligations; check local rules.
Field map
Compact field-by-field guide
Personal Info
3 items
Enter your legal first and last name as shown on your Social Security card.
Your SSN must match IRS records exactly.
Current mailing address including street, city, state, and ZIP code.
Filing Status
1 items
Select: Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Surviving Spouse.
Income
1 items
Sum of all income sources — wages, interest, dividends, business income, capital gains, unemployment, retirement, and other income.
Adjustments
1 items
Total income minus above-the-line deductions such as IRA contributions, student loan interest, and HSA contributions.
Deductions
1 items
Choose the higher of the standard deduction for your filing status or total itemized deductions from Schedule A.
Tax
1 items
AGI minus deductions. This determines your tax bracket and the amount of tax owed.
Payments
1 items
Sum of federal tax withheld, estimated tax payments, and refundable credits like the Child Tax Credit.
Signatures
1 items
You must sign and date the return. Unsigned returns are invalid.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form 1040‑SS for tax year 2023 is available on the IRS website. The latest revision date is January 2024. Verify you have the current edition before filing.
What changed or needs a fresh check
- Edition date: Verify the form shows the 2023 tax year revision (January 2024).
- Fee: No filing fee for paper or electronic submission.
- Mailing address: Use the address in the 1040‑SS Instructions for your territory.
- E‑file eligibility: Confirm your tax software supports 1040‑SS.
- Signature requirement: Must be signed and dated; electronic signatures accepted if e‑filed.
Quick Facts
Downloads
After you file
- 1Store a copy of the filed return and all attachments.
- 2Track any payment due and confirm receipt by the IRS.
- 3Monitor your IRS account for processing status.
- 4Keep records of business income and expenses for at least three years.
- 5If you receive a notice, compare it to your original filing.
- 6Update your records for the next tax year.
Sources
- SRCIRS Form 1040‑SS official PDF (IRS.gov)confirms purpose and filing territory.
- SRCIRS Instructions for Form 1040‑SSprovides deadline, mailing address, and e‑file eligibility.
- SRCSchedule SE instructionsdetails $400 filing threshold.
- SRCIRS Publication 334 (Tax Guide for Small Business)clarifies self‑employment tax calculation.
- SRCIRS Form 4868outlines automatic extension dates.
- SRCIRS e‑File Providers Listverifies which software supports 1040‑SS.
Common confusion points
Territory vs. state residency
Residents think they can file 1040‑SS
→ Verify territory residency documentation
Threshold of $400
Some think any amount triggers filing
→ Re‑check net earnings after expenses
Schedule SE placement
Users attach to wrong line
→ Ensure Schedule SE totals flow to Form 1040‑SS line 7
E‑file support
Not all software lists 1040‑SS
→ Confirm before purchasing software
Mailing address variations
Different addresses for each territory
→ Use the address in the current Instructions
Workflow map
Related forms and next steps
Before
Current
After
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