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Official form guide
Form 1040-SSS: 1040-SS (sp)
Form 1040-SS is the U.S. Self‑Employment Tax Return for residents of Puerto Rico, Guam, the U.S. Virgin Islands, American Samoa, or the Commonwealth of the Northern Mariana Islands. Use it to calculate and report self‑employment tax when you have net earnings from self‑employment in those territories.
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IRS Form 1040-SSS - 1040-SS (sp)
Form 1040-SS is the U.S. Self‑Employment Tax Return for residents of Puerto Rico, Guam, the U.S. Virgin Islands, American Samoa, or the Commonwealth of the Northern Mariana Islands. Use it to calculate and report self‑employment tax when you have net earnings from self‑employment in those territories.
Risk Radar
Scan points- 1A single mis‑keyed digit can trigger a penalty for underpaid self‑employment tax.
- 2Omitting $400 threshold check
- 3Using the wrong territory mailing address
- 4Miscalculating net earnings from Schedule C
- 5Forgetting to attach Schedule SE worksheet
Plain English
If you earn money from your own business while living in one of the U.S. territories listed above, you fill out this form to figure out how much self‑employment tax you owe. It works like the regular Schedule SE but is tailored for territory residents.
Submission Date
- Filing date: 2026-03-06 16:10:59
- 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 listed U.S. territory and have self‑employment income.
- Do not use if you file a regular Form 1040 with Schedule SE instead.
- Check Form 1040‑NR if you are a non‑resident alien with U.S. self‑employment earnings.
Form selector
Use this form or another form?
Resident of a state
Standard filing for the 48 states
✓ Verify residency before proceeding
Non‑resident alien with self‑employment income
Different tax treatment
✓ Confirm alien status
No net earnings or earnings < $400
No Form 1040‑SS needed
✓ Ensure earnings threshold is met
Deadline or filing window
The filing deadline aligns with the regular individual tax deadline, usually April 15 of the year following the tax year. If you file for an extension, you must still pay any tax due by the original deadline to avoid interest. Extensions are granted by filing Form 4868 (or the territory‑specific equivalent).
- —Net self‑employment earnings | Schedule C total – allowable deductions | Net earnings | Must be ≥ $400
Checklist
What you need before filling it out
Line 1 – Net earnings from self‑employment
Schedule C, Schedule F, or K‑1 · Business income statements
Line 4 – Adjusted net earnings
Multiply net earnings by 92.35% · Worksheet in instructions
Line 7 – Self‑employment tax due
Adjusted net earnings × 15.3% · Calculation worksheet
Signature block
Signed paper copy or electronic signature · Your signature
Before you submit
- 1Confirm edition date is 2024 or later
- 2Verify you meet the $400 net earnings threshold
- 3Calculate net earnings using the correct 92.35% factor
- 4Enter self‑employment tax correctly on line 7
- 5Attach all required schedules (C, SE worksheet, etc.)
- 6Include payment voucher if tax is owed
- 7Sign and date the form
- 8Use the correct mailing address for your territory
- 9Double‑check Social Security numbers and address
- 10Retain a copy of the completed form for your records
How to file this form
- 1Gather all business income records and complete Schedule C (or equivalent).
- 2Compute net earnings and apply the 92.35% adjustment on the worksheet.
- 3Enter the adjusted amount on Form 1040‑SS and calculate the 15.3% tax.
- 4Attach the worksheet and any supporting schedules.
- 5Sign the form and attach a payment or payment voucher if tax is due.
- 6Mail to the IRS address for your territory or submit electronically if available.
- 7Keep the delivery receipt or e‑file confirmation.
Known limitations
- 1Form does not calculate estimated tax payments; separate forms are needed.
- 2Only applicable to residents of the listed territories; using it elsewhere will be rejected.
- 3The PDF may not reflect last‑minute IRS updates until the next edition.
- 4Electronic filing may not be supported for all territories.
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 is currently the active version for the 2024 tax year. Verify the edition date on the PDF before use.
What changed or needs a fresh check
- Edition date – confirm the form shows 2024 edition
- Fee – no filing fee for the form itself
- Mailing address – use the address for your specific territory
- Signature line – include your signature and date
- Attachments – attach Schedule C, Schedule SE worksheet, and any required schedules
- Electronic filing option – verify if IRS e‑file is available for your territory
Quick Facts
Downloads
After you file
- 1Save a scanned copy of the filed form and all attachments.
- 2Record the filing date and any confirmation number.
- 3Monitor your bank account for payment clearance or IRS notice.
- 4If you owe tax, ensure payment is posted by the deadline to avoid interest.
- 5Keep the documents for at least three years in case of audit.
- 6Check the IRS “Where’s My Refund?” tool if you expect a refund.
- 7Update your records if you later discover a mistake and need to file an amended return.
Sources
- SRCForm 1040‑SS instructionsdescription of purpose and eligible territories
- SRCIRS Publication 334self‑employment tax basics for territories
- SRCIRS deadline calendarindividual filing deadline April 15
- SRCIRS mailing address list for Form 1040‑SSterritory‑specific addresses
- SRCIRS e‑file availability pageconfirms electronic filing options
- SRCIRS Form 4868extension filing for individuals
- SRCIRS Schedule SE worksheet92.35% adjustment factor
Common confusion points
Territory vs. state residency
Many think the regular 1040 applies
→ Verify residency status first
$400 earnings threshold
Some think any self‑employment income triggers filing
→ Confirm net earnings meet or exceed $400
92.35% adjustment factor
Often omitted or applied to gross income
→ Apply only after net earnings are calculated
Mailing address differences
Each territory has a unique address
→ Use the address listed in the current instructions
Electronic filing availability
Not all territories support e‑file
→ Check IRS e‑file list before choosing method
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 843 (Claim for Refund or Credit) for penalties
Source transparency
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