The form 1040SS is for residents of the U.S. Virgin Islands (USVI), Guam, American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), and the Commonwealth of Puerto Rico (Puerto Rico) who are not required to file a U.S. income tax return.
Residents of Puerto Rico who wish to file a return in Spanish may file Form 1040-PR in place of Form 1040-SS. The purpose of the form is to report net earnings from self-employment to the United States and, if necessary, pay SE tax on that income. The Social Security Administration (SSA) uses this information to figure your benefits under the social security program.
SE tax applies no matter how old you are and even if you already are receiving social security or Medicare benefits.
You may also be required to file an income tax return with the government of Guam, American Samoa, the USVI, the CNMI, or Puerto Rico.
You must file Form 1040-SS if you meet all three requirements below.
- You, or your spouse if filing a joint return, had net earnings from self-employment (from other than church employee income) of $400 or more (or you had church employee income of $108.28 or more.
- You do not have to file Form 1040 with the United States.
- You are a resident of: a. Guam, b. American Samoa, c. The USVI, d. The CNMI, or Puerto Rico (you can file either Form 1040-PR (in Spanish) or Form 1040-SS).
Even if you have a loss or little income from self-employment, it may benefit you to file Form 1040-SS