More Than One Business

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 were a farmer and had at least one other business or you had two or more nonfarm businesses, your net earnings from self-employment are the combined net earnings from all of your businesses. If you had a loss in one business, it reduces the income from another. Complete and file only one Form 1040-SS for any 1 year. Attach a separate Schedule C (Form 1040) or Schedule F

(Form 1040) for each trade or business, and combine the net earnings on a single Schedule SE (Form 1040).

Joint returns. If both you and your spouse have self-employment income from separate nonfarm or farm businesses, each of you must complete and file a separate Schedule C (Form 1040) or Schedule F (Form 1040). Be sure to enter at the top of each Schedule C (Form 1040) or Schedule F (Form 1040) the name and SSN of the spouse who owns the business. Each of you must also complete a separate Schedule SE (Form 1040). Attach these pages to a single Form 1040-SS.

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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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