! generally be sent out by mid-January 2026. Use

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

CAUTION this IP PIN on your 2025 return as well as any

prior-year returns you file in 2026.

If you are filing a joint return and both taxpayers receive IP PINs, enter both IP PINs in the spaces provided.

If you need more information, including how to retrieve your IP PIN online, go to IRS.gov/IPPIN . If you’re unable to retrieve your IP PIN online, call 800-908-4490.

Understanding identity theft. Go to IRS.gov/Identity- Theft-Central for information and videos.

Paid Preparer Must Sign Your Return Generally, anyone you pay to prepare your return must sign it and include their Preparer Tax Identification Number (PTIN) in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but doesn’t charge you shouldn’t sign your return.

Instructions for Form 1040-SS (2025) 13

If your paid preparer is self-employed, then the paid preparer should check the “self-employed” checkbox.

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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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