1. Support
  2. Navigation - Where to Enter in the Program
  3. Where Do I Enter....In The Tax Program

Desktop - 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 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 taxpayer and spouse if filing a joint return do not have to file Form 1040 with the United States.
  • The taxpayer is a resident of Puerto Rico.

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.

To access Form 1040-PR or Form 1040-SS in the program, a valid Puerto Rico address must be present in the Personal Information Menu. To designate whether the taxpayer will file Form 1040-PR or Form 1040-SS, from the Main Menu of the tax return (Form 1040) select:

  • Personal Information
  • Bona fide Resident of Puerto Rico - Change to Yes
  • Print Return on Form 1040PR/1040SS - Select which form to file

The 1040-PR or 1040-SS return can be printed on English or Spanish forms. To designate which forms to print, from the Quick Menu of TaxSlayer Pro select:

  • Personal Information
  • Other Categories
  • Print English or Spanish Forms - Select English or Spanish

If you do not see the option to print English or Spanish forms in the Other Categories Menu in a tax return, exit the return to the Quick Menu of TaxSlayer Pro, then select:

  • Configuration
  • Advanced Configuration
  • Display Settings
  • Option to Print Federal Forms in Spanish - Change to Yes

Additional Information:

IRS: Tax Topic 901 - Is a Person With Income From Puerto Rico Required to File a U.S. Federal Income Tax Return?

IRS: Instructions for Form 1040-SS

IRS: Instructions for Form 1040-PR