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:
Enter your Puerto Rico residence address.
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.