This form is for residents of the U.S. Virgin Islands (USVI), Guam, American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), and 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-SS PDF Instructions for Form 1040-SS (Print version PDF) Schedules Schedule C (Form 1040), Profit or Loss from Business (Sole Proprietorship) USE IF… You need to report income or loss from a business you operated or a profession you practiced as a sole proprietor. An activity qualifies as a business if: Your primary purpose for engaging in the activity is for income or profit. You are involved in the activity with continuity and regularity. THEN USE Schedule C (Form 1040) PDF Schedule F (Form 1040), Profit or Loss From Farming USE IF... You need to report farm income and expenses. THEN USE Schedule F (Form 1040) Schedule H (Form 1040), Household Employment Taxes USE IF… You need to report household employment taxes if you paid cash wages to a household employee and the wages were subject to social security, Medicare, or FUTA taxes, or if you withheld federal income tax. THEN USE Schedule H (Form 1040) PDF Schedule SE (Form 1040), Self-Employment Tax USE IF… You need to figure the tax due on net earnings from self-employment. The Social Security Administration uses the information from Schedule SE to figure your benefits under the social security program. This tax applies no matter how old you are and even if you are already getting social security or Medicare benefits. THEN USE Schedule SE (Form 1040) PDF Recent developments How Form 1040-SS filers should report expenses for the business use of their home on Schedule C (Form 1040) in 2023 -- 04-JUNE-2024 Certain forms, instructions, and publications used by taxpayers in Puerto Rico have been replaced -- 14-MARCH-2024 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) About Publication 501, Dependents, 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 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 E (Form 1040), Supplemental Income and Loss
