About Form 1040-ES (PR), Estimated Federal Tax on Self Employment Income and on Household Employees (Residents of Puerto Rico) | Internal Revenue Service

About Form 1040-ES (PR), Estimated Federal Tax on Self Employment Income and on Household Employees (Residents of Puerto Rico)

Tax year 2024: Use Form 1040-ES 

Please use Form 1040-ES instead of Form 1040-ES (PR) for tax year 2024 and later.

Find details on replacement of Puerto Rican forms, instructions and publications.

Persons in Puerto Rico use Form 1040-ES (PR), which has four (4) declaration vouchers, to pay self-employment tax.

Prior revisions

Form 1040-ES (PR) for tax years 2021 (in Spanish) PDF | 2022 (in Spanish) PDF | 2023 (in Spanish) PDF 

Recent developments

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Page Last Reviewed or Updated: 19-Feb-2025