What’s New — Instruction 1040-SS — Instructions for Form

Changes to the Qualifying Children section. The Qualifying Children section now has numbered rows.

Write-in information. We expanded line 6 so that all tax write-ins now have a dedicated entry space.

Social Security Number required to claim the Addi- tional Child Tax Credit (ACTC). Beginning in tax year 2025, you must have a valid SSN to claim the ACTC. For the ACTC, a valid SSN is one that is valid for employment and that is issued by the Social Security Administration before the due date of your 2025 return (including extensions). If you are filing a joint return, only one filer must have a valid SSN. The other filer must have either an SSN or ITIN, and it must have been issued on or before the due date of the return (including extensions).

Death of a taxpayer. If you need to file a return for someone who died before filing a 2025 return, check the "Deceased" box at the top of Form 1040-SS and enter the date of death in the designated entry space. For more information, see Death of Taxpayer .

Electronic payments and direct deposit. If you have access to U.S. banking services or electronic payment systems, you should use direct deposit for any refunds. The IRS recommends paying electronically whenever possible. Options to pay electronically include using your bank account with DirectPay, your debit or credit card, your digital wallet, or your online account. Go to IRS.gov/ Payments to see all your payment options. Also, see IRS.gov/ModernPayments .

Maximum income subject to social security tax for 2025. For 2025, the maximum amount of self-employment income subject to social security tax is $176,100.

Maximum income subject to social security tax for 2026. For 2026, the maximum amount of self-employment income subject to social security tax is $184,500.

For information on how to obtain an SSN, go to Social Security number and card .

Optional methods to figure net earnings. For 2025, the maximum income for using the optional methods is $7,240.

New option for scheduled appointments at Taxpayer Assistance Centers (TACs). Beginning in 2025, taxpayers with scheduled appointments at TACs may choose to receive appointment confirmations, reminders, and cancellation notices directly via text message on their mobile devices.