This form 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. One purpose of the form is to report net earnings from self-employment (SE) 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.
None at this time.
Other Items You May Find Useful
About Publication 225, Farmer's Tax Guide
About Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)
About Publication 501, Exemptions, Standard Deduction, and Filing Information