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

Self-Employment Tax Form 1040-SS

Summary and Exercises

Question 5 of 7

True or False? Marcos and Jen are U.S. citizens who live in Puerto Rico. They file as Married Filing Jointly. Jen works at a local credit union and Marcos is a self-employed architect. Because of their types of income, they can use Form 1040-SS (SP) or Form 1040-SS to report their self-employed income and compute the tax.