Persons in Puerto Rico use Form 1040-ES (PR), which has four (4) declaration vouchers, to pay self-employment tax. Current revision Form 1040-ES (PR) (in Spanish) PDF Recent developments Certain forms, instructions, and publications used by taxpayers in Puerto Rico have been replaced -- 14-MARCH-2024 Other items you may find useful All Form 1040-ES (PR) revisions About Publication 505, Tax Withholding and Estimated Tax Other current products Related items About Form 1040 (PR), Self-Employment Tax Return - Puerto Rico About Form 8822, Change of Address About Form W-7, Application for IRS Individual Taxpayer Identification Number
