Form 1040-SS Helpful Hints

have self-employment income or are eligible to claim certain credits.

Use this form to report net earnings from self-employment (SE) to the United States and, if necessary, pay SE tax on that income. The Social Security Administration (SSA) uses this information to figure your benefits under the social security program. SE tax applies no matter how old you are and even if you are already receiving social security or Medicare benefits.

Bona fide residents of Puerto Rico can also use this form to claim the ACTC, even if the bona fide resident of Puerto Rico does not have to pay SE tax.

See Who Must File, later, for additional uses of this form.

You may also be required to file an income tax return with the government of Guam, American Samoa, the USVI, the CNMI, or Puerto Rico. See Pub. 570, Tax Guide for Individuals With Income From U.S. Territories, and contact your local territory tax office for more information.