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
Certain forms, instructions, and publications used by taxpayers in Puerto Rico have been replaced -- 14-MARCH-2024