Forms 1040-PR and 1040-SS

Forms 1040-PR and 1040-SS

Residents of Puerto Rico with self-employment income who are not required to file a U.S. income tax return generally must file Form 1040-PR (Spanish Form) or Form 1040-SS (English Form) to report self-employment income derived from a trade or business in Puerto Rico and if necessary pay self-employment tax to Puerto Rico on that income.

File Form 1040-PR or Form 1040-SS if all of the following apply:

  • The taxpayer is a resident of Puerto Rico.
  • The taxpayer or spouse (if filing a joint return) had:
    • net earnings from self-employment (from other than church employee income) of $400 or more, or
    • had church employee income of $108.28 or more.
  • The taxpayer and spouse (if filing a joint return) do not have to file Form 1040 with the United States.

The due date for filing Form 1040-PR or Form 1040-SS is April 15th. Form 1040-PR and Form 1040-SS filers can apply for an automatic 6-month extension of time to file. To get this automatic extension, File Form 4868 by the regular due date of the return.

Form 1040-PR or Form 1040-SS can only be accessed after you start a new return in Software. From the Main Menu of the tax return, select:

  • Basic Information
  • Personal Information
  • Enter the Puerto Rico address and click Continue
  • Are you a bona fide Resident of Puerto Rico? - Select Yes

  • Use the dropdown arrow to choose Form 1040PR or Form 1040SS:

  • Click Continue

Note: Filing either Form 1040-PR or 1040-SS is not equivalent to filing an income tax return with the government of Puerto Rico on either Form 482 (Spanish) or Form 482.0 (English). See here​ for forms and filing information for the government of Puerto Rico (Spanish language website).

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