Who Must File — Instruction 1040-SS

You must file Form 1040-SS if you meet all three requirements below.

You (or your spouse if filing a joint tax return) had net earnings from self-employment of $400 or more (or you had church employee income of $108.28 or more—see Employees of Churches and Church Organizations , later). However, see Exceptions , later.

Use Schedule C (Form 1040), Profit or Loss From Business; Schedule F (Form 1040), Profit or Loss From Farming; or Schedule SE (Form 1040), Self-Employment Tax, to complete your return.

You may only need to file Form 1040-SS and none of the schedules. However, if your return is more complicated (for example, you claim certain deductions or credits or owe additional taxes), you will need to complete one or more of the schedules. Below is a general guide to which schedule(s) you will need to file based on your circumstances. See the instructions for the schedules for more information. If you e-file your return, the software you use will generally determine which schedules you need.

You will need the Instructions for Schedules C, F, and SE. Throughout these instructions, you are directed to go to the Instructions for Schedule C (Form 1040), Schedule F (Form 1040), or Schedule SE (Form 1040) for details on how to

complete a line. But, in most instances, you will need to look at whether you must t when applying those instructions.	take exceptions into consideration
IF YOU . . .	THEN USE . . .
Are a bona fide resident of Puerto Rico and have one or more qualifying children.	Form 1040-SS, Part II
Have profit (loss) from a business you operated or a profession you practiced as a sole proprietor.	Schedule C (Form 1040)
Have (a) wages and expenses as a statutory employee; (b) income and deductions of certain qualified joint ventures; and (c) certain amounts shown on Form 1099, such as Form 1099-MISC, Form 1099-NEC, and Form 1099-K.	Schedule C (Form 1040) Note.See the instructions on your Form 1099 for more information about what to report on Schedule C (Form 1040).
Have farm income and expenses.	Schedule F (Form 1040)
Have net earnings from self-employment.	Schedule SE (Form 1040)

2 Instructions for Form 1040-SS (2025)

You do not have to file Form 1040 with the United States.
You are a bona fide resident of:

a. Guam,

b. American Samoa,

c. The USVI,

d. The CNMI, or

e. Puerto Rico.

Even if you have a loss or little income from

TIP self-employment, it may benefit you to file Form

1040-SS and use either optional method on Schedule SE (Form 1040). See Schedule SE (Form 1040), Part II—Optional Methods To Figure Net Earnings .

Exceptions. If (2) and (3) under Who Must File , earlier, apply, but (1) does not apply, you must file Form 1040-SS to:

Report and pay household employment taxes;
Report and pay employee social security and Medicare tax on (a) unreported or uncollected tips, (b) wages from an employer with no social security or Medicare tax withheld, and (c) uncollected social security and Medicare tax on tips or group-term life insurance (see Part I, line 6a, line 6b, line 6c, and

line 6d, later);

Report and pay the Additional Medicare Tax (Part I, Line 5, later);
Claim excess social security tax withheld; and
Claim the ACTC.