Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Self-Employment

Self-Employment Tax

Which Forms?

Residents of Puerto Rico use the following forms to report self-employment income earned in Puerto Rico and compute the self-employment tax due:

  • Form 1040-SS (English) or Form 1040-PR (Spanish) if they do not have income subject to U.S. tax
  • Form 1040-SS and Form 1040-PR can also be used to claim the additional child tax credit
  • Form 1040, Schedule C, and Schedule SE if they have income subject to U.S. tax
  • At the bottom of Schedule C and Form 1040, write "For self-employment tax only" to indicate that this self-employment income is not subject to U.S. tax as it is exempt under IRC 933. Enter 0 on Form 1040, line 12.
  • Taxpayers who file Form 1040 use Form 8812 to claim the additional child tax credit.
Tops of Form 1040-SS, 1040PR, 1040, Schedule C, and Schedule SE.