Federal housing law
Instruction 1040-SS — Instructions for Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 40 sections
- Jurisdiction
- United States
Contents
▸2025
Overview▸Instructions for Form 1040-SS
Overview- Future Developments
- What’s New
- Reminders
- !
▸! boxes. You can’t use a private delivery service to
▸! extend the time to pay your tax. Any interest due
▸PRECAUCION ! ´ box. For more information, go to IRS.gov/
- ! spouse must file a joint return and attach a
- ! (ODC) on Form 1040-SS. Do not enter a person
- ! enter the wrong account information. Check with
- !
- !
▸! generally be sent out by mid-January 2026. Use
- ! have a valid SSN, which means it must be valid for
- ! 2025. An individual who was not a bona fide
- ! and you do not have an SSN for the child, enter
▸! separate maintenance pursuant to a divorce or
- ! you’re ultimately responsible for providing all the
- ! for returns that claimed the additional child tax