Form 1040-PR, the Spanish language version of Form 1040-SS, was a filing option prior to tax year 2023. Beginning in tax year 2023, 1040-PR is obsolete and 1040-SS includes both English and Spanish versions.
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-SS 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.
Who needs to file Form 1040-SS?
File 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.
Due date and extension
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.
Accessing Form 1040-SS
In TaxSlayer ProWeb, the option to file Form 1040-SS is accessible in the U.S. resident tax return (Form 1040) for a taxpayer whose address is in Puerto Rico. (Form 1040-SS is not available within the nonresident tax return, Form 1040-NR.)
After entering information in the Personal Information menu, including a Puerto Rico address, upon clicking Continue you'll arrive at a page asking if the taxpayer is a bona fide resident of Puerto Rico. Click Yes, then select either the English or Spanish version of 1040-SS as desired:
Note: Filing Form 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).
Additional information: