Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Self-Employment Tax Form 1040-SS

Self-Employment Tax

Which Forms? (continued)

Case Study

Nick and Judith Real are U.S. citizens who live in Puerto Rico. They file as Married Filing Jointly. Judith works at the Banco de Hato Rey. Nick is a self-employed carpenter. Which form will you complete to report their self-employed income and compute the tax?

Nick and Judith.