Which Forms?

Residents of Puerto Rico use the following forms to report self-employment income earned in Puerto Rico and compute the self-employment tax due:

• Form 1040-SS (English) or Form 1040-SS (SP) (Spanish) if they do not have income subject to U.S. tax. Include Schedule C, F, and SE, as applicable.
• Form 1040-SS and Form 1040-SS (SP) can also be used to claim the refundable child tax credit.
• Form 1040, Schedule C, and Schedule SE if they have income subject to U.S. tax.
• Taxpayers who file Form 1040 use Schedule 8812 to claim the refundable child tax credit.
• Caution: Do not file a Form 1040-SS and a Form 1040 for the same taxpayer on the same tax year.
• Caution: If the taxpayer needs to file Form 1040 and the income reported on Schedule C or F is for self-employment tax purposes only (income from PR sources exempt under Sec. 933), this income must be eliminated from Form 1040 Schedule 1 by making an adjustment on Schedule 1, line 8z.