Fill out Form 1040-SS (U.S. Self-Employment Tax Return for U.S. Territories) online
Form 1040-SS is the U.S. self-employment tax return filed by residents of U.S. territories (American Samoa, Guam, the U.S. Virgin Islands, the Commonwealth of the Northern Mariana Islands, and Puerto Rico) who have net self-employment income. It is used to calculate and pay Social Security and Medicare self-employment taxes.
How to fill out Form 1040-SS (U.S. Self-Employment Tax Return for U.S. Territories)
Enter personal information and territory of residence
Provide your name, address, Social Security number, and identify which U.S. territory you are a bona fide resident of. If filing jointly with a spouse who also has self-employment income, include their information as well.
Calculate net self-employment income
Report your total self-employment income and expenses from your trade or business. If you have farm income, complete the farming section separately. Calculate your net earnings from self-employment.
Compute the self-employment tax
Apply the Social Security and Medicare tax rates to your net self-employment earnings. The combined self-employment tax rate covers both the employer and employee portions of these taxes.
Claim credits and calculate balance due
If you have qualifying children, calculate the additional child tax credit. Subtract any estimated tax payments already made. Determine your total tax due or refund amount, sign, and file the return.
About Form 1040-SS (U.S. Self-Employment Tax Return for U.S. Territories)
Who needs this form
Bona fide residents of U.S. territories with net self-employment income of $400 or more during the tax year. This includes self-employed individuals, farmers, and church employees who owe self-employment tax. It is also used by qualifying residents to claim the additional child tax credit.
Where to submit
File with the IRS by the standard tax return due date (typically April 15). Mail to the IRS address specified in the form instructions for your territory, or file electronically if supported.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Filing Form 1040 instead of 1040-SS when you are a bona fide resident of a U.S. territory
- Not including all sources of self-employment income, such as income from farming or church employment
- Incorrectly calculating the self-employment tax deduction, which is half of the self-employment tax
- Forgetting to claim the additional child tax credit, which can be claimed directly on Form 1040-SS
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What is the difference between Form 1040-SS and Form 1040?
Form 1040-SS is specifically for bona fide residents of U.S. territories who have self-employment income. Unlike Form 1040, it only calculates self-employment tax (Social Security and Medicare) and the additional child tax credit. It does not cover federal income tax, which is handled by the territorial government for most residents. If you are a U.S. territory resident with only wage income and no self-employment income, you generally do not file Form 1040-SS.
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