Welcome!

Welcome to the Self-Employment Tax Form 1040-SS (SP) lesson. This lesson teaches you how to calculate self-employment taxes for Puerto Rico taxpayers who work for themselves.

Forms referenced in this lesson include:

Form 1040 Form 1040-ES Form 1040-SS (SP) Form 1040-SS

Schedule 8812 Form 13614-C Schedule C Schedule SE

You can also refer to the following resources:

• Publication 4696, VITA/TCE Puerto Rico Resource Guide, for helpful tips on preparing tax returns
• Publication 4012, VITA/TCE Volunteer Resource Guide for helpful tips on preparing tax returns
• Publication 334, Tax Guide for Small Business, for information on different kinds of self-employment

NOTE: In this lesson, you'll be asked to calculate answers for practice questions. You may want to have a calculator on hand for assistance.