1040-SR (Desktop) | Reporting Self-Employment Income for Residents of Puerto Rico

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

When would a taxpayer have to file Form 1040-PR or Form 1040-SS?

• The taxpayer is a resident of Puerto Rico

• The taxpayer or spouse (if filing jointly) had:
  Net earnings from self-employment (from other than church employee income) of $400 or more, or:
  Had church employee income of $108.28 or more.
  The taxpayer and spouse (if filing jointly) do not have to file Form 1040 with the United States.

To file Form 1040-PR or Form 1040-SS, you should start a new return regularly and follow the steps below:

1. In the Personal Information, enter the Puerto Rico residence address

2. Go to Personal Information

   Open

   

3. Click Bona Fide Resident of Puerto Rico

Open

4. Click YES