Form 1040-PR, a Spanish language version of Form 1040-SS, was discontinued after tax season 2022.
Residents of Puerto Rico with self-employment income who are not required to file a U.S. income tax return generally file Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 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-SS if all of the following apply:
- The taxpayer is a resident of Puerto Rico.
- The taxpayer and spouse if filing a joint return do not have to file Form 1040 with the United States.
- The taxpayer or spouse (if filing a joint return) either 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 due date for filing Form 1040-SS is April 15th. 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.
To access Form 1040-SS in TaxSlayer Pro, the taxpayer's address needs to be in Puerto Rico. Then, to change Form 1040 to Form 1040-SS, from the Main Menu of the tax return select:
- Personal Information
- Bona fide Resident of Puerto Rico - Select Yes.
- Print Return on Form 1040-SS (SP)/1040-SS - Select whether to file the English or Spanish language version.
Note: Do not check Foreign Address - this will prevent the Bona Fide question from generating.
Additional Information:
IRS: Instructions for Form 1040-SS
IRS: Additional Child Tax Credit “ACTC” for Bona Fide residents of Puerto Rico
IRS: Tax Guide for Individuals With Income From U.S. Territories