Self-employed persons in Puerto Rico use Form 1040 (PR) to compute self-employment tax. Current revision Form 1040 (PR) (in Spanish) PDF Instructions for Form 1040 (PR) (in Spanish) (Print version (Spanish) PDF) Recent developments Certain forms, instructions, and publications used by taxpayers in Puerto Rico have been replaced -- 14-MARCH-2024 Corrections to the 2022 Instructions for Form 1040-PR -- 30-MAR-2023 Revised 2021 Instructions for Schedule H-PR (Form 1040-PR) -- 18-FEB-2022 Filing extension and other relief for form 1040 filers PDF--29-MAR-2021 Other items you may find useful All Form 1040 (PR) revisions About Form 1040, U.S. Individual Income Tax Return About Form 1040-SS, U.S. Self-Employment Tax Return About Publication 17, Your Federal Income Tax (For Individuals) Social Security number and card Other current products Related items About Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits About Form 4361, Application for Exemption From Self-Employment Tax for Use By Ministers, Members of Religious Orders and Christian Science Practitioners About Form 4835, Farm Rental Income and Expenses About Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return About Form 8857, Request for Innocent Spouse Relief
