Who Needs to File Form 1040-PR or 1040-SS?
A taxpayer must file Form 1040-PR or Form 1040-SS if:
✔️ They are a resident of Puerto Rico.
✔️ The taxpayer or spouse (if filing jointly) had:
Net self-employment earnings (excluding church employee income) of $400 or more, OR
Church employee income of $108.28 or more.
✔️ The taxpayer and spouse (if filing jointly) are not required to file Form 1040 with the U.S. government.
Steps to File Form 1040-PR or 1040-SS in Tax Software
To complete and submit Form 1040-PR or 1040-SS, follow these steps:
Enter the Puerto Rico Residence Address
Ensure the taxpayer’s Puerto Rico address is correctly entered in the system.
Confirm Bona Fide Residency
When prompted with the question "Are you a bona fide resident of Puerto Rico?", select "YES."
Choose whether to file Form 1040-PR (Spanish) or Form 1040-SS (English) from the dropdown menu.
Click Continue
Proceed with completing and reviewing the return before submission.
Final Notes
✔️ Form 1040-PR and Form 1040-SS are specifically for self-employed residents of Puerto Rico.
✔️ These forms allow taxpayers to report self-employment earnings and pay any applicable self-employment taxes.
✔️ If filing jointly, verify that neither spouse is required to file a U.S. Form 1040.
By following these steps, taxpayers can accurately report self-employment income in Puerto Rico using the correct tax forms.