This article applies to:

File 1040-SS, U.S. Self-Employment Tax Return

You'll need to file Form 1040-SS when all 3 of the following requirements are met:

The taxpayer, or spouse if married filing jointly, had net self-employment earnings of $400 or more, or church employee income of $108.28 or more.

The taxpayer doesn't have to file form 1040 with the United States.

The taxpayer is a resident of:

Guam.

American Samoa.

The U.S. Virgin Islands (USVI).

Puerto Rico (you can file Form 1040-PR instead of Form 104-SS)

The Commonwealth of the Northern Mariana Islands (CNMI)

note

For more information on Form 1040-SS or individuals living in U.S. possessions, refer to the IRS Form 1040-SS instructions instructions or IRS Publication 570, Filing Information for Individuals in Certain U.S. Possessions.

Select File
, then New Client or File
.

Select Client Properties
.

Select Self employment (1040SS)
from the 1040
dropdown list.