Forms 1040-PR and 1040-SS

Residents of Puerto Rico who are not required to file a U.S. income tax return generally must file Form 1040-PR (Spanish Form) or Form 1040-SS (English Form) to report self-employment income derived from a trade or business in Puerto Rico and if necessary, pay self-employment tax on that income.

File Form 1040-PR or Form 1040-SS if all of the following apply:

The taxpayer or spouse (if filing a joint return) had net earnings from self-employment (from other than church employee income) of $400 or more
The taxpayer or spouse if married filing jointly had church employee income of $108.28 or more
The taxpayer and spouse if filing a joint return do not have to file Form 1040 with the United States
The taxpayer is a resident of Puerto Rico

The due date for filing Form 1040-PR or Form 1040-SS is April 15th. Form 1040-PR and Form 1040-SS filers can apply for an automatic 6-month extension of time to file . To get this automatic extension, File Form 4868 by the regular due date of the return.

To access Form 1040-PR or Form 1040-SS in the program, a valid Puerto Rico address must be present in the Personal Information Menu. To designate whether the taxpayer will file Form 1040-PR or Form 1040-SS, from the main menu of the return select:

Personal Information
Other Categories
Bona fide Resident of Puerto Rico – Change to Yes
Print Return on Form 1040PR/1040SS – Select which form to file

The 1040-PR or 1040-SS return can be printed on English or Spanish forms. To designate which forms to print, from the main menu of the program select:

Personal Information
Other Categories
Print English or Spanish Forms – Select English or Spanish

If you do not see the option to print English or Spanish forms in the Other Categories Menu of the return, exit the return to the main menu of the program. Select: