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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

You can’t use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2025.

Self-Select PIN. The Self-Select PIN method allows you to create your own PIN. If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures.

A PIN is any combination of five digits you choose except five zeros. If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2.

Your electronic return signed with a Self-Select PIN is considered a validly signed return only when it includes your PIN, last name, date of birth, IP PIN, if applicable, and your adjusted gross income (AGI) from your originally filed 2024 federal income tax return, if applicable. If you’re filing jointly, your electronic return must also include your spouse’s PIN; last name; date of birth; IP PIN, if applicable, and AGI, if applicable, in order to be considered validly signed. Don’t use your AGI from an amended return (Form 1040-X) or a math error correction made by the IRS.

AGI is the amount shown on your 2024 Form 1040, U.S. Individual Income Tax Return or 1040-SR, U.S. Income Tax Return for Seniors, line 11. If you don’t have your 2024 income tax return, you can access your transcript through your online account at IRS.gov/Account . You can also visit IRS.gov/Transcript or call the IRS at 800-908-9946 to get a free transcript of your return. If you didn’t file a 2024 Form

Practitioner PIN. The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Your electronic return is considered a validly signed return only when it includes your PIN; last name; date of birth; and IP PIN, if applicable. If you’re filing jointly, your electronic return must also include your spouse’s PIN; last name; date of birth; and IP PIN, if applicable, in order to be considered validly signed. The practitioner can provide you with details.

Daytime Phone Number Providing your daytime phone number can help speed the processing of your return. If we have questions about items on your return and you can answer our questions over the phone, we may be able to continue processing your return without mailing you a letter. If you are filing a joint return, you can enter either your or your spouse’s daytime phone number.

Identity Protection PIN

All taxpayers are now eligible for an Identity

TIP Protection Personal Identification Number (IP

PIN). For more information, see Pub. 5477. To apply for an IP PIN, go to IRS.gov/IPPIN and use the Get an IP PIN tool.

If you received an IP PIN from the IRS, enter it in the IP PIN spaces provided next to your daytime phone number. You must correctly enter all six numbers of your IP PIN. If you didn’t receive an IP PIN, leave these spaces blank.

New IP PINs are generated every year. They will

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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)

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