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Official form guide
Form 1040-SS: U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)
IRS Form 1040-SS is the U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico). It allows self-employed individuals to report their earnings and pay the associated self-employment tax.
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IRS Form 1040-SS - U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)
IRS Form 1040-SS is the U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico). It allows self-employed individuals to report their earnings and pay the associated self-employment tax.
Risk Radar
Scan points- 1Do not enter a Qualifying Person for the Credit for Other Dependents on Part I, Line 2; use Part II, Line 8 instead.
- 2Failing to attach Schedule SE (Form 1040) when required on Part I, Line 3.
- 3Not reporting digital asset income as it would be reported elsewhere on Form 1040.
- 4Using the wrong filing status on Part I, Line 1 if more than one applies.
- 5Forgetting to check the 'Deceased' box and entering the date of death for a decedent.
Plain English
This form lets you calculate the taxes you owe on money earned from working for yourself. If you are eligible, it also helps claim the Additional Child Tax Credit if you are a bona fide resident of Puerto Rico. You file this to report your income and determine your self-employment tax liability.
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 this form when you are self-employed and need to report your earnings and pay the associated self-employment tax.
- Do not use this form when you jointly own and operate an unincorporated business with a spouse unless you elect to be taxed as a Qualified Joint Venture (QJV).
- Check Form 1040 if you are filing a standard personal return but need to report self-employment income.
Form selector
Use this form or another form?
Spouse owns/operates business with you
You must file the appropriate partnership return instead of using Schedule C or Schedule F on Form 1040.
✓ Check instructions for Schedule SE (Form 1040)
Jointly owned business where both spouses participate
If you elect QJV, you file a joint Form 1040-SS instead of filing as a partnership.
✓ Check Instructions p.4
Qualified Joint Venture (QJV) election
You qualify for the Additional Child Tax Credit (ACTC)
You must calculate and enter the amount from Part II, line 19 to claim this credit.
✓ Check instructions for Part II
Deadline or filing window
The standard deadline to file Form 1040-SS is April 15, 2026, for calendar year taxpayers. An automatic 6-month extension can be secured by filing Form 4868 by the regular due date, extending the filing time until October 15, 2026.
Checklist
What you need before filling it out
Name and SSN
Your name and SSN, plus spouse's if filing jointly · Form 1040-SS
Line 9 (Payment Amount)
The amount of payment made in 2025 OR the amount paid with Form 4868 extension. · Form 1040-SS / Instructions p.10
Line 10 (ACTC Amount)
The amount calculated and claimed from Part II of Form 1040-SS. · Form 1040-SS / Instructions p.10
Line 11a (Additional Medicare Tax)
The amount shown on Form 8959, line 24 (if applicable). · Form 8959 / Instructions p.10
Filing Location
P.O. Box 1303 Charlotte, NC 28201-1303 (with payment) OR Austin, TX 73301-0215 (without payment). · Instructions p.5
Before you submit
- 1Confirm your name and SSN are entered exactly as shown on your Social Security card.
- 2Verify that you have reported any spouse's information if filing a joint tax return.
- 3Check Line 10 to ensure the amount claimed from Part II is correctly transferred.
- 4If applicable, confirm Line 11a reflects the Additional Medicare Tax withheld (from Form 8959).
- 5Verify that you have included Form 1040-V if mailing a payment.
- 6Confirm that the filing address matches your submission method (payment enclosed vs. no payment).
- 7If applicable, ensure you completed Form 8379, Injured Spouse Allocation.
How to file this form
- 1Enter your name and SSN on Form 1040-SS using the information from your Social Security card.
- 2Calculate and enter any Additional Child Tax Credit (ACTC) amount onto Line 10, referencing Part II of the form.
- 3If you withheld Additional Medicare Tax, enter that amount on Line 11a and attach Form 8959 to the return.
- 4Determine if you are enclosing a payment; if so, send your completed Form 1040-SS to P.O. Box 1303 in Charlotte, NC.
- 5If mailing a tax payment, attach Form 1040-V before sending it to the designated IRS address.
- 6If you are not enclosing a payment, send your completed Form 1040-SS to the Department of the Treasury at Austin, TX.
Known limitations
- 1A filer does not have to file Form 1040-SS if they do not have to file Form 1040 with the United States, provided they meet all other filing requirements.
- 2If a filer received IRS approval after filing Form 4361 (Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners), that filer is exempt from paying SE tax on those net earnings.
- 3A filer who has filed Form 2031 to elect social security coverage as a minister cannot revoke that election.
- 4If a filer has no other income subject to SE tax and does not owe any taxes listed under Who Must File, they are not required to file Form 1040-SS.
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->The current edition is 20/25. For the latest information, filers should consult IRS.gov/Form1040SS; a key change noted is that the Qualifying Children section now has numbered rows and an expanded line 6 for write-in tax entries.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Spousal name/SSN — ensure both spouses' names and SSNs are entered exactly as they appear on their Social Security card (or ITIN documentation).
- Mailing address — verify the correct mailing address based on whether you are enclosing a payment or not.
- Signature — confirm that all required signatures are present before submission.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 1040-SS.
- 2If disposing of digital assets in 2025, check Pub. 570 for details on whether to file Form 1040 with the United States.
- 3If reporting income from digital assets (received as compensation or sold in trade/business), include it on Schedule C (Form 1040) and/or Schedule F (Form 1040).
- 4If disposing of a digital asset by gift, the filer may be required to file Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return.
- 5If filing jointly with a spouse who owns an unincorporated business, confirm if a joint election as a Qualified Joint Venture (QJV) was made instead of partnership.
Sources
- SRCInstructions p.2 — A filer must meet three requirements to file Form 1040-SS.
- SRCInstructions p.2 — Requirement 1 is having net earnings from self-employment of $400 or more, or church employee income of $108.28 or more (see Employees of Churches and Church Organizations).
- SRCInstructions p.3 — Requirement 2 is not having to file Form 1040 with the United States.
- SRCInstructions p.3 — Requirement 3 is being a bona fide resident of Guam, American Samoa, The USVI, The CNMI, or Puerto Rico.
- SRCInstructions p.3 — If requirements (2) and (3) apply but (1) does not, filing Form 1040-SS is required to report/pay household employment taxes.
- SRCInstructions p.6 — A filer must answer the digital asset question on page 1 of Form 1040-SS whether or not they received a Form 1099-DA.
Common confusion points
Must I file Form 1040-SS even if my self-employment net earnings are less than $400?
Yes, if you meet the other requirements and have church employee income of $108.28 or more (see Instructions p.2).
When reporting business income on Schedule C (Form 1040), what should I include besides standard earnings?
Include rental value/allowance for a home, and the value of meals/lodging provided to you, your spouse, and dependents for employer convenience (Instructions p.3).
Should I report retirement benefits from a church plan on Schedule C (Form 1040), line 1?
Only include them if they were received *before* retirement; do not include the rental value/allowance after retirement (Instructions p.3).
What happens if my spouse and I jointly own an unincorporated business?
Do not use Schedule C or F; instead, file the appropriate partnership return, unless you elect to be taxed as a Qualified Joint Venture (QJV) (Instructions p.4).
Do I always have to answer the digital asset question on Form 1040-SS?
Yes, whether or not you received a Form 1099-DA; check 'Yes' or 'No' (Instructions p.6).
If I sell a digital asset in 2025, do I automatically file Form 1040 with the US?
Not necessarily; checking 'Yes' on Form 1040-SS directs you to Pub. 570 for confirmation (Instructions p.6).
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Questions about IRS Form 1040-SS
What is IRS Form 1040-SS used for?
This form lets you calculate the taxes you owe on money earned from working for yourself. If you are eligible, it also helps claim the Additional Child Tax Credit if you are a bona fide resident of Puerto Rico. You file this to report your income and determine your self-employment tax liability.
Who must file IRS Form 1040-SS?
A filer must complete Form 1040-SS if they have net earnings from self-employment of $400 or more, or church employee income of $108.28 or more. If filing jointly, only one spouse needs a valid Social Security Number (SSN).
What information does IRS Form 1040-SS require?
Part I identifies the filing status and total tax/credits, while Line 3 requires entering net earnings from self-employment on Form 1040, Part I, line 12. Additional details are found in Parts II and Schedule SE.
When is IRS Form 1040-SS due?
The regular due date is April 15, 2026, for calendar year taxpayers. An automatic extension can be filed until October 15, 2026.
Where do I file IRS Form 1040-SS?
Taxpayers should use direct deposit if they have access to U.S. banking services or electronic payment systems. Otherwise, the return is sent to the local territory tax office for more information.
How do I complete IRS Form 1040-SS?
First, check your filing status on Part I, Line 1. Next, complete Line 3 with your net earnings (if $400 or more) and attach Schedule SE (Form 1040). Finally, ensure you report any digital asset income as required by the instructions.
What happens if IRS Form 1040-SS is filed incorrectly?
If taxes are unpaid and an extension is filed, interest is calculated from the original due date of the return. Failure to file correctly may result in owing additional taxes owed.
Must I file Form 1040-SS even if my self-employment net earnings are less than $400?
Yes, if you meet the other requirements and have church employee income of $108.28 or more (see Instructions p.2).
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