Instructions for Form 1040-SS
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) · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
- Future Developments
- What’s New
- Reminders
- Purpose of Form
- Form 1040-SS Helpful Hints
- How To Get Tax Help
- Who Must File
- Who Must Pay SE Tax
- !
- !
- ! 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
U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)
Section references are to the Internal Revenue Code unless otherwise noted.
General Instructions¶
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