Step 1 of 7 · Filing status

Form 1040-SS — 2025 self-employment tax return

This is the return a bona fide resident of Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa or the Northern Mariana Islands files when not required to file a Form 1040: the self-employment tax, the other Part I taxes and the payments, and, for a resident of Puerto Rico, the additional child tax credit. It carries no income tax. Every line is worked out from your statements and your business.

Which return is this?

A Form 1040-SS that changes one you already filed is a complete new return, with every line filled in again (Instructions for Form 1040-SS, "Corrected Returns").

The IRS accepts up to three corrected Forms 1040-SS electronically for a year; after the third accepted corrected return, a further correction is filed on paper. A corrected return is generally due within 3 years after the original return was filed or within 2 years after the tax was paid, whichever is later. If the original return for a prior year was filed on paper during the current processing year, the corrected return must be filed on paper. Processing takes up to 16 weeks, electronic or not (Instructions for Form 1040-SS, "Corrected Returns").

When a tax practitioner files it, a new Form 8879, IRS e-file Signature Authorization, is signed each time a corrected Form 1040-SS is filed; on this site each prepared return carries its own.

What is your filing status?

Form 1040-SS, the self-employment tax return of a bona fide resident of Puerto Rico or another U.S. territory, has the five filing statuses of the Form 1040 (2025 Instructions for Form 1040-SS, line 1).