Persons in Puerto Rico use Form 1040-ES (PR), which has four (4) declaration vouchers, to pay self-employment tax. Current Revision Form 1040-ES (PR) (in Spanish)PDF Recent Developments None at this time. Other Items You May Find Useful All Form 1040-ES (PR) Revisions About Publication 505, Tax Withholding and Estimated Tax Other Current Products Related Items About Form 1040 (PR), Self-Employment Tax Return - Puerto Rico About Form 8822, Change of Address About Form W-7, Application for IRS Individual Taxpayer Identification Number