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

Self-Employment

Introduction

Welcome!

Welcome to the Self-Employment lesson. This lesson teaches you how to calculate self-employment taxes for Puerto Rico taxpayers who work for themselves.

Forms referenced in this lesson include:

  • Form 1040
  • Form 1040-ES
  • Form 1040-PR
  • Form 1040-SS
  • Form 8812
  • Form 13614-C
  • Schedule C
  • Schedule SE

You can also refer to the following resources:

  • Publication 4696 PR, Puerto Rico Resource Guide for helpful tips on preparing tax returns
  • Publication 4012, Volunteer Resource Guide for helpful tips on preparing tax returns
  • Publication 334, Tax Guide for Small Business, for information on different kinds of self-employment

NOTE: In this lesson, you'll be asked to calculate answers for practice questions. You may want to have a calculator on hand for assistance.