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How to Report Self-Employment Income for Puerto Rico Residents in TaxSlayer | 1040-SR (Web-Based)
How to Report Self-Employment Income for Puerto Rico Residents in TaxSlayer | 1040-SR (Web-Based)

Residents of Puerto Rico who have self-employment income and are not required to file a U.S. income tax return must generally file Form 1040-PR (Spanish) or Form 1040-SS (English) to report their earnings.

Daisy Macapangal avatar
Written by Daisy Macapangal
Updated over 2 weeks ago

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:

  1. Enter the Puerto Rico Residence Address

    • Ensure the taxpayer’s Puerto Rico address is correctly entered in the system.

  2. 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.

  3. 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.

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