Self-employed persons in Puerto Rico use Form 1040 (PR) to compute self-employment tax.
Current revision
Form 1040 (PR) (in Spanish) PDF
Instructions for Form 1040 (PR) (in Spanish) (Print version (Spanish) PDF)
Recent developments
Certain forms, instructions, and publications used by taxpayers in Puerto Rico have been replaced -- 14-MARCH-2024
Corrections to the 2022 Instructions for Form 1040-PR -- 30-MAR-2023
Revised 2021 Instructions for Schedule H-PR (Form 1040-PR) -- 18-FEB-2022
Filing extension and other relief for form 1040 filers PDF--29-MAR-2021