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

Foreign Address

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 have a foreign address, enter the city name on the appropriate line. Don’t enter any other information on that line but do complete the spaces below that line (Foreign country name, Foreign province/state/country, and Foreign postal code).

Don’t abbreviate the country name.

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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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