Form 1040-SS (sp), U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) (Spanish Version)

What is 1040-SS (sp)?

Who needs to file 1040-SS (sp)?

When to file 1040-SS (sp)

Documents you need

• Schedule SE (Form 1040): attach it for line 3 if you or your spouse had net self-employment earnings of $400 or more; each spouse with such earnings completes a separate one.
• Schedule C (Form 1040) or Schedule F (Form 1040): attach the one for your non-farm or farm business, with a separate schedule for each business.
• Schedule H (Form 1040): attach it to report household employee taxes on line 4.
• Form 8959: attach it if you report Additional Medicare Tax on line 5 or Additional Medicare Tax withheld on line 11a.
• Form 4137 for line 6a (unreported tips) and Form 8919 for line 6c (uncollected Social Security and Medicare tax on wages): attach whichever you completed.
• Form W-2AS, W-2CM, W-2GU, W-2VI or 499R-2/W-2PR: attach the ones that apply if you claim excess Social Security tax withheld on line 11b.
• Copies of Form(s) 499R-2/W-2PR from Puerto Rico: attach them if you enter withholding on Part II, line 13a.
• Form 8888: attach it and check the box on line 14a if you want your refund split among more than one account.
• Written statement for each person on Part II, line 8: name, taxpayer identification number (SSN, ITIN or ATIN) and relationship, for each qualifying person for the credit for other dependents.
• Birth certificate, death certificate or hospital records: attach them if you enter "Died" on line 2 for a qualifying child who was born and died in 2025 and has no SSN.
• Form 8862: attach it to claim the ACTC if the CTC or ACTC was previously denied or reduced for a reason other than a math or clerical error, unless an exception applies.
• Written statement signed by both spouses: attach it if you elect to treat a nonresident or dual-status alien spouse as a U.S. resident for 2025.
• Power of attorney, such as Form 2848: attach it if a representative signs the return for you.

How to fill out 1040-SS (sp)

1. 1

   Enter tax year, names and address

   At the top, enter the fiscal-year months if you do not use the calendar year, then your name and SSN and your spouse's on a joint return, exactly as on your Social Security cards. Use a P.O. box only if your post office does not deliver to your home. For a foreign address, put only the city on the city line and complete the country, province and postal code spaces without abbreviating the country.

2. 2

   Check the Falleció box if needed

   If you are filing for a taxpayer who died before filing, check Falleció and enter the date of death in the spaces provided (after Cónyuge for a deceased spouse).

3. 3

   Answer the digital assets question

   Check Sí or No for whether you received, sold, exchanged or otherwise disposed of a digital asset or a financial interest in one during 2025. Do not leave it blank.

4. 4

   Choose your filing status on line 1

   Check one box: Soltero, Casado que presenta una declaración conjunta, Casado que presenta una declaración por separado (MFS), Cabeza de familia (HOH) or Cónyuge sobreviviente que reúne los requisitos (QSS). Enter the spouse's SSN and full name for MFS, the child's name for HOH or QSS when the child is not your dependent, and check the election box with the spouse's name if you treat a nonresident or dual-status spouse as a U.S. resident.

5. 5

   List qualifying children on line 2

   Complete line 2 only if you are a bona fide resident of Puerto Rico claiming the ACTC. For up to four children, enter first name, last name, SSN and relationship; check the box if you have more than four.

6. 6

   Enter self-employment and household taxes

   Line 3: the amount from line 12 of Schedule SE (Form 1040), with the schedules attached. Line 4: household employee taxes from Schedule H (Form 1040).

7. 7

   Complete lines 5 through 7

   Line 5: Additional Medicare Tax from Form 8959. Lines 6a to 6d: the tax amounts from Forms 4137 and 8919 and the uncollected amounts on tips and group-term life insurance; add them on line 6e. Line 7: add lines 3, 4, 5 and 6e.

8. 8

   Enter estimated tax and extension payments

   Line 8: estimated tax payments for 2025 and any overpayment applied from your 2024 return, plus a former spouse's SSN if you paid jointly. Line 9: the amount you paid with your extension request, not counting any card convenience fee.

9. 9

   Enter credits and total payments

   Line 10: the amount from line 19 of Part II. Line 11a: Additional Medicare Tax withheld, from Form 8959. Line 11b: excess Social Security tax withheld. Line 12: add lines 8 through 11b.

10. 10

    Figure your refund or amount owed

    If line 12 is more than line 7, subtract to get the overpayment on line 13, then enter the refund on line 14a, direct deposit details on lines 14b to 14d, and any amount to apply to 2026 estimated tax on line 15. If line 7 is more than line 12, enter the difference on line 16 as the amount you owe.

11. 11

    Complete the Part II eligibility lines

    Part II lines 1 to 11 apply only to bona fide residents of Puerto Rico claiming the ACTC. Answer line 1 (stop if No), enter the number of qualifying children on line 2, modified adjusted gross income on line 3 and the filing-status threshold on line 4, then work lines 5 to 11 as printed, with the line 8 statement for other dependents.

12. 12

    Complete the Part II credit lines

    Lines 12a to 12c: half of the self-employment tax and half of the Additional Medicare Tax on self-employment income. Lines 13a to 13f: Puerto Rico and other withholding. Then follow lines 14 to 19; enter the smaller of line 11 or line 18 on line 19 and on line 10 of Part I.

13. 13

    Review, sign and download the PDF

    Complete the Tercero Autorizado section if you want another person to speak with the IRS, then sign and date; both spouses sign a joint return and a paid preparer completes the preparer block. Check every entry, then download or print the completed PDF from FillingPDF, sign it by hand and keep a copy.

How to submit 1040-SS (sp)

Common mistakes to avoid

• Leaving the digital assets question blank. The instructions say you must check Sí or No, whether or not you received a Form 1099-DA.
• Entering a P.O. box in the address when your post office delivers mail to your home; the instructions allow a P.O. box only if it does not.
• Abbreviating the foreign country name or putting other information on the city line instead of the foreign address spaces.
• Using Form 1040-SS when you must file Form 1040 with the United States; the instructions say you cannot file this form in that case.
• Listing a child on line 2 who has no valid Social Security number issued by the due date (including extensions); that child cannot be used to claim the ACTC.
• Entering a person who qualifies for the credit for other dependents on line 2 of Part I; the instructions say this form does not claim that credit there.
• Mailing a payment that must go to a P.O. box through a private delivery service, which cannot deliver there.
• Assuming an extension gives more time to pay; interest runs on unpaid tax from the original due date.
• Signing a paper return with a typed, digital or electronic signature; the instructions require your own handwritten signature.
• Choosing to apply an overpayment to 2026 estimated tax on line 15 and expecting to change it later; the election cannot be changed.