Puerto Rico Taxpayers who do not have an obligation to file Form 1040/1040-SR: Which Forms to File?

Bona fide residents of Puerto Rico who do not have an obligation to file form 1040/1040-SR should use:

• Form 1040-SS or Form 1040-SS (SP)
• Use for Puerto Rico residents who have no obligation to file Form 1040/1040-SR
• Can also be used if the taxpayer pays self-employment tax contributions (Social Security and Medicare taxes)
• Can be filed electronically
• Taxpayers can claim the filing status Head of Household, Qualifying Surviving Spouse, Single, Married filing Jointly, or Married filing Separately
• The credit will be the lesser of:
• $1,700 for each qualifying child
• The total of Social Security and Medicare taxes withheld on the taxpayer's (and spouse's, if filing jointly) W-2 forms and one half of the Social Security and Medicare taxes paid on self-employment income.