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TaxSlayer - 1040-SR (Web-based) | Reporting Self-Employment Income for Residents of Puerto Rico
TaxSlayer - 1040-SR (Web-based) | Reporting Self-Employment Income for Residents of Puerto Rico

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Kenneth Lowe avatar
Written by Kenneth Lowe
Updated over 2 weeks ago

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

When is filing Form 1040-PR or Form 1040-SS required?

A taxpayer must file if:

  • The taxpayer is a resident of Puerto Rico, and

  • The taxpayer or their spouse (if filing jointly) had:

    • Net earnings from self-employment (excluding church employee income) of $400 or more, or

    • Church employee income of $108.28 or more.

  • The taxpayer and their spouse (if filing jointly) are not required to file Form 1040 with the United States.

To file Form 1040-PR or Form 1040-SS, start a new return and follow these steps:

  1. Enter your Puerto Rico residence address.

  2. When asked, "Are you a bona fide resident of Puerto Rico?", select YES, and then choose the form you wish to file from the dropdown menu.

3. Click Continue.

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