2025›Instructions for Form 1040-SS›! extend the time to pay your tax. Any interest due›Specific Instructions

Fiscal Year Filers

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 are a fiscal year filer using a tax year other than January 1 through December 31, 2025, enter the beginning and ending months of your fiscal year in the entry space provided at the top of page 1 of Form 1040-SS. Use the tax rate and annual earnings limit that apply at the time the fiscal year begins. Don’t prorate the tax or annual earnings limit for a fiscal year that overlaps the date of a change in the tax or annual earnings limit.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸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)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.