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2025›Instructions for Form 1040-SS›! boxes. You can’t use a private delivery service to

When To File

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

If you file on a calendar-year basis, file by April 15, 2026. If you file after this date, you may have to pay interest and penalties. See Interest and Penalties, later.

If you file on a fiscal year basis, file by the 15th day of the 4th month after the close of your fiscal year.

Extension of Time To File If you can’t file Form 1040-SS by the due date, you can get an extension of time to file the form. In some cases, you can get an extension of time to file and pay any tax due.

Bona fide residents of Puerto Rico. You can apply for an automatic 6-month extension of time to file Form 1040-SS (until October 15, 2026, for calendar year taxpayers). To get this automatic extension, you must file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, by the regular due date of your return (April 15, 2026, for calendar year taxpayers). You can file Form 4868 either by paper or electronically through IRS e-file . For details, see the Form 4868 instructions.

An automatic 6-month extension to file does not

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▸Contents — 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)
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)

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