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. Current Revision Form 1040-SSPDF Instructions for Form 1040-SS (Print VersionPDF) Recent Developments Revised 2021 Instructions for Schedule H (Form 1040) -- 16-FEB-2022 Filing Extension and Other Relief for Form 1040 Filers PDF-- 29-MAR-2021 Corrections to the 2020 Instructions for Form 1040-SS -- 08-MAR-2021 Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 Corrections to the 2019 Instructions for Form 1040-SS -- 25 -MAR-2020 Other Items You May Find Useful All Form 1040-SS Revisions 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 Other Current Products Related Items About Form 1040, U.S. Individual Income Tax Return About Form 1040-ES, Estimated Tax for Individuals About Form 1040 (PR), Self-Employment Tax Return - Puerto Rico About Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits About Form 4361, Application for Exemption From Self-Employment Tax for Use By Ministers, Members of Religious Orders and Christian Science Practitioners About Schedule C (Form 1040), Profit or Loss from Business (Sole Proprietorship) About Schedule E (Form 1040), Supplemental Income and Loss About Schedule F (Form 1040), Profit or Loss From Farming
