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.