1040-SR (Web-based) | 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?
If:
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:
Enter your Puerto Rico residence address
When asked Are you a bona fide resident of Puerto Rico, choose YES, and choose which form you’d like to file from the dropdown menu
3. Click Continue