2023

Instructions for Form 

1040-SS

U.S. Self-Employment Tax Return

(Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)

Department of the Treasury

Internal Revenue Service

Section references are to the Internal Revenue Code 

unless otherwise noted.

Future Developments

For the latest information about developments related to 

Form 1040-SS and its instructions, such as legislation 

enacted after they were published, go to IRS.gov/

Form1040SS.

What's New

Due date of return. File Form 1040-SS by April 15, 

2024. If you live in Maine or Massachusetts, you have until 

April 17, 2024, because of the Patriots' Day and 

Emancipation Day holidays.

Form 1040-SS redesign. Form 1040-PR has been 

discontinued. For 2023 and later years, you will now file 

Form 1040-SS.

Refer to Form 1040-SS Redesign Helpful Hints, later, 

for a comprehensive discussion about the redesign, 

including the references to the Instructions for Schedule C 

(Form 1040), Profit or Loss From Business; Schedule F 

(Form 1040), Profit or Loss From Farming; and 

Schedule SE (Form 1040), Self-Employment Tax.

Form 1040-SS in Spanish. In addition to being available 

in English, the 2023 Form 1040-SS and the applicable 

schedules are available in Spanish.

Additional child tax credit. For tax year 2023:

• The maximum additional child tax credit (ACTC) 

amount is $1,600 for each qualifying child.

• A child must be under age 17 at the end of 2023 to be 

a qualifying child.

Maximum income subject to social security tax for 

2023. For 2023, the maximum amount of 

self-employment income subject to social security tax is 

$160,200.

Maximum income subject to social security tax for 

2024. For 2024, the maximum amount of 

self-employment income subject to social security tax is 

$168,600.

Optional methods to figure net earnings. For 2023, 

the maximum income for using the optional methods is 

$6,560.

Everyone files the new Form 1040-SS!

Use the base form... only the schedules 

that are right for you! 

1040-SS C F SE

Jan 24, 2024 Cat. No. 26341Y
Reminders

Filing status name changed to qualifying surviving 

spouse. The filing status qualifying widow(er) is now 

called qualifying surviving spouse. The rules for the filing 

status have not changed. The same rules that applied for 

qualifying widow(er) apply to qualifying surviving spouse. 

See Qualifying Surviving Spouse, later.

Estimated tax payments. If you and your spouse expect 

to owe self-employment (SE) tax of $1,000 or more for 

2024, you may need to make estimated tax payments. 

Use Form 1040-ES, Estimated Tax for Individuals, to 

figure your required payments and for the vouchers to 

send with your payments.

Schedule LEP (Form 1040). Schedule LEP (Form 1040) 

is a form that allows taxpayers to request a preference to 

receive written communications from the IRS in Spanish 

and other languages. If a language preference is 

requested, attach the Schedule LEP (Form 1040) to your 

Form 1040-SS when you file it. For more information, 

including what languages are available, get Schedule LEP 

(Form 1040) at IRS.gov/ScheduleLEP.

Disaster tax relief. To find information on the most 

recent tax relief provisions for taxpayers affected by 

disaster situations, go to IRS.gov/Disaster. See Pub. 547, 

Casualties, Disasters, and Thefts, for discussions on the 

special rules that apply to federally declared disaster 

areas.

ACTC and bona fide residents of Puerto Rico. Bona 

fide residents of Puerto Rico are no longer required to 

have three or more qualifying children to be eligible to 

claim the ACTC. Bona fide residents of Puerto Rico may 

be eligible to claim the ACTC if they have one or more 

qualifying children.

Taxpayer identification number (TIN) required to 

claim the ACTC. If you don't have a social security 

number (SSN) or an individual taxpayer identification 

number (ITIN) issued on or before the due date of your 

2023 Form 1040-SS (including extensions), you can't 

claim the ACTC on an original or an amended Form 

1040-SS. If an ITIN is applied for on or before the due date 

of your 2023 Form 1040-SS (including extensions) and the 

IRS issues an ITIN as result of the application, the IRS will 

consider the ITIN as issued on or before the due date of 

the return. Also, your qualifying child must have an SSN 

valid for employment issued prior to the due date of your 

2023 Form 1040-SS (including extensions).

For information on how to obtain an SSN, go to Social 

Security Number and Card.

If you are not eligible for an SSN, you must apply for an 

ITIN. For more information on ITINs, go to IRS.gov/ITIN. 

Also, see Form W-7 and its instructions.

Refunds for returns that claim the ACTC. Refunds for 

returns claiming the ACTC can't be issued before 

mid-February 2024. For more information, see IRS.gov/

Individuals/Refund-Timing. This applies to the entire 

refund, not just the portion associated with the ACTC. For 

more information on the status of your refund, see 

IRS.gov/Refunds.

Electronic filing. You can e-file Form 1040-SS. For 

general information about electronic filing, visit IRS.gov/

Efile.

Farmers and ranchers affected by drought may be eligible for extension of tax relief. Farmers and ranchers 

forced to sell certain livestock because of drought 

Form 1040-SS Redesign Helpful Hints

The Form 1040-SS has been redesigned for 2023. Parts III, IV, V, and VI of the 2022 Form 1040-SS were removed, and 

instead you can use Schedule C (Form 1040), Profit or Loss From Business; Schedule F (Form 1040), Profit or Loss 

From Farming; or Schedule SE (Form 1040), Self-Employment Tax, to complete your return.

You may only need to file Form 1040-SS and none of the schedules. However, if your return is more complicated (for 

example, you claim certain deductions or credits or owe additional taxes), you will need to complete one or more of the 

schedules. Below is a general guide to which schedule(s) you will need to file based on your circumstances. See the 

instructions for the schedules for more information. If you e-file your return, the software you use will generally determine 

which schedules you need.

You will need the Instructions for Schedules C, F, and SE. Throughout these instructions, you are directed to go to 

the Instructions for Schedule C (Form 1040), Schedule F (Form 1040), or Schedule SE (Form 1040) for details on how to 

complete a line. But, in most instances, you will need to look at whether you must take exceptions into consideration 

when applying those instructions.

IF YOU . . . THEN USE . . . 

Are a bona fide resident of Puerto Rico and have one or more qualifying children. Form 1040-SS, Part II

Have profit (loss) from a business you operated or a profession you practiced as a sole proprietor. Schedule C (Form 1040)

Have (a) wages and expenses as a statutory employee; (b) income and deductions of certain qualified 

joint ventures; and (c) certain amounts shown on Form 1099, such as Form 1099-MISC, Form 1099-NEC, 

and Form 1099-K.

Schedule C (Form 1040)

Note. See the instructions on your Form 1099 for 

more information about what to report on 

Schedule C (Form 1040).

Have farm income and expenses. Schedule F (Form 1040)

Have net earnings from self-employment. Schedule SE (Form 1040)

2 Instructions for Form 1040-SS (2023)
conditions may have more time to replace their livestock 

and defer tax on any gains from the forced sales. See IRS 

Tax Tips 2022-152 and IRS extends relief to farmers and 

ranchers in 49 states and other areas.

Credit for qualified sick and family leave wages. The 

credits for qualified sick and family leave wages paid in 

2023 for leave taken before April 1, 2021, and for leave 

taken after March 31, 2021, and before October 1, 2021, 

are reported on Schedule H. See the Instructions for 

Schedule H (Form 1040) for more information.

General Instructions

Purpose of Form

This form is for residents of the U.S. Virgin Islands (USVI), 

Guam, American Samoa, the Commonwealth of the 

Northern Mariana Islands (CNMI), and Puerto Rico who 

are not required to file a U.S. income tax return but who 

have self-employment income or are eligible to claim 

certain credits.

Use this form to report net earnings from 

self-employment (SE) to the United States and, if 

necessary, pay SE tax on that income. The Social Security 

Administration (SSA) uses this information to figure your 

benefits under the social security program. SE tax applies 

no matter how old you are and even if you are already 

receiving social security or Medicare benefits.

Bona fide residents of Puerto Rico can also use this 

form to claim the ACTC, even if the bona fide resident of 

Puerto Rico does not have to pay SE tax.

See Who Must File, later, for additional uses of this 

form.

You may also be required to file an income tax return 

with the government of Guam, American Samoa, the 

USVI, the CNMI, or Puerto Rico. See Pub. 570, Tax Guide 

for Individuals With Income From U.S. Territories, and 

contact your local territory tax office for more information.

How To Get Tax Help

If you have questions about a tax issue, need help 

preparing your tax return, or want to download free 

publications, forms, or instructions, see How To Get Tax 

Help at the end of the instructions. You can find additional 

resources to help you right away at IRS.gov.

Who Must File

You must file Form 1040-SS if you meet all three 

requirements below.

1. You (or your spouse if filing a joint tax return) had net 

earnings from self-employment of $400 or more (or 

you had church employee income of $108.28 or 

more—see Church Employees, later). However, see 

Exceptions, later.

2. You do not have to file Form 1040 with the United 

States.

3. You are a bona fide resident of:

a. Guam,

b. American Samoa,

c. The USVI,

d. The CNMI, or

e. Puerto Rico.

Even if you have a loss or little income from 

self-employment, it may benefit you to file Form 

1040-SS and use either optional method on 

Schedule SE (Form 1040). See Schedule SE (Form 

1040), Part II—Optional Methods To Figure Net Earnings.

Exceptions. If (2) and (3) under Who Must File, earlier, 

apply, but (1) does not apply, you must file Form 1040-SS 

to:

• Report and pay household employment taxes;

• Report and pay employee social security and 

Medicare tax on (a) unreported tips, (b) wages from 

an employer with no social security or Medicare tax 

withheld, and (c) uncollected social security and 

Medicare tax on tips or group-term life insurance (see 

Part I, Line 6, later);

• Report and pay the Additional Medicare Tax (Part I, 

Line 5, later);

• Claim excess social security tax withheld; and

• Claim the ACTC.

Who Must Pay SE Tax

Self-Employed Persons

You must pay SE tax if you had net earnings of $400 or 

more as a self-employed person. If you are in business 

(nonfarm or farm) for yourself, you are self-employed.

You must also pay SE tax on your share of certain 

partnership income and your guaranteed payments. See 

Partnership Income or Loss under the Instructions for 

Schedule SE (Form 1040), Part I.

Church Employees

If you had church employee income of $108.28 or more, 

you must pay SE tax on that income. Church employee 

income is wages you received as an employee (other than 

as a minister or member of a religious order) of a church 

or qualified church-controlled organization that has a 

certificate in effect electing exemption from employer 

social security and Medicare taxes.

If your only income subject to SE tax is church 

employee income, skip lines 1a through 4b on 

Schedule SE (Form 1040), Part I. Enter zero on line 4c 

and go to line 5a.

Ministers and Members of Religious Orders

In most cases, you must pay SE tax on salaries and other 

income for services you performed as a minister, a 

member of a religious order who has not taken a vow of 

poverty, or a Christian Science practitioner. But, if you filed 

Form 4361, Application for Exemption From 

Self-Employment Tax for Use by Ministers, Members of 

Religious Orders and Christian Science Practitioners, and 

received IRS approval, you will be exempt from paying SE 

tax on those net earnings. If you had no other income 

subject to SE tax and do not owe any of the taxes listed 

earlier under Who Must File, you aren't required to file 

Form 1040-SS. However, if you had other earnings of 

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Instructions for Form 1040-SS (2023) 3
$400 or more subject to SE tax, see Schedule SE (Form 

1040), Part I, lines 4a through 4c.

If you have ever filed Form 2031 to elect social 

security coverage on your earnings as a minister, 

you cannot revoke that election.

If you must pay SE tax on certain income, include this 

income on Schedule C (Form 1040), line 1. But do not 

report it on Schedule SE (Form 1040), Part I, line 5a; it 

isn't considered church employee income.

Also include on Schedule C (Form 1040), line 1:

• The rental value of a home or allowance for a home 

furnished to you (including payments for utilities); and

• The value of meals and lodging provided to you, your 

spouse, and your dependents for your employer's 

convenience.

However, do not include on Schedule C (Form 1040), 

line 1:

• Retirement benefits you received from a church plan 

after retirement, or

• The rental value of or allowance for a home furnished 

to you (including payments for utilities) after 

retirement.

If you were an ordained minister, a member of a 

religious order who has not taken a vow of poverty, or a 

Christian Science practitioner, and were employed by a 

church (congregation) for a salary, do not include that 

income in Schedule C (Form 1040). Instead, figure your 

SE tax by completing Schedule SE (Form 1040), Part I, 

including this income and any rental (parsonage) 

allowance or the value of meals and lodging provided to 

you on line 2. On the same line, subtract the allowable 

amount of any unreimbursed business expenses you 

incurred as a church employee. Attach an explanation. For 

details, see Pub. 517, Social Security and Other 

Information for Members of the Clergy and Religious 

Workers.

Members of Recognized Religious Sects

If you have conscientious objections to social security 

insurance because of your membership in and belief in 

the teachings of a religious sect recognized as being in 

existence at all times since December 31, 1950, and 

which has provided a reasonable level of living for its 

dependent members, you can request exemption from SE 

tax by filing Form 4029, Application for Exemption From 

Social Security and Medicare Taxes and Waiver of 

Benefits. If you filed Form 4029 and have received IRS 

approval, don't file Form 1040-SS. See Pub. 517 for 

details.

Employees of Foreign Governments or 

International Organizations

You must pay SE tax on income you earned as a U.S. 

citizen or a resident of Puerto Rico employed by a foreign 

government (or, in certain cases, by a wholly owned 

instrumentality of a foreign government or an international 

organization under the International Organizations 

Immunities Act) for services performed in the United 

States, Puerto Rico, Guam, American Samoa, the USVI, 

or the CNMI. Report income from this employment on 

Schedule C (Form 1040), line 1. Enter the net amount 

CAUTION

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from Schedule C (Form 1040), Part II, line 31, on 

Schedule SE (Form 1040), Part I, line 2. If you performed 

services elsewhere as an employee of a foreign 

government or an international organization, those 

earnings are exempt from SE tax.

Commonwealth or Territory Residents Living 

Abroad

In most cases, if you are a bona fide resident of Guam, 

American Samoa, the USVI, the CNMI, or Puerto Rico 

living outside the territories or United States, you must still 

pay any applicable SE tax.

Exception. The United States has social security 

agreements with many countries to eliminate dual taxes 

under two social security systems. Under these 

agreements, in most cases, you must pay social security 

and Medicare taxes or foreign health insurance only to the 

country you live in.

If you have questions about international social 

security agreements, visit the SSA International 

Programs website at SSA.gov/international for 

more information.

Even if you don’t have to pay SE tax because of a 

social security agreement, you may still have to 

file a tax return with the IRS.

Chapter 11 Bankruptcy Cases

While you are a debtor in a chapter 11 bankruptcy case, 

your net profit or loss from self-employment will be 

included on the income tax return (Form 1041) of the 

bankruptcy estate. However, you (not the bankruptcy 

estate) are responsible for paying SE tax on your net 

earnings from self-employment.

On the dotted line next to Schedule SE (Form 1040), 

Part I, line 3, enter “Chap. 11 bankruptcy income” and also 

enter the amount of your net profit or (loss). Combine that 

amount with the total of lines 1a, 1b, and 2 (if any) and 

enter the result on line 3.

For other reporting requirements, see Chapter 11 

Bankruptcy Cases in the Instructions for Form 1040.

More Than One Business

If you were a farmer and had at least one other business 

or you had two or more nonfarm businesses, your net 

earnings from self-employment are the combined net 

earnings from all of your businesses. If you had a loss in 

one business, it reduces the income from another. 

Complete and file only one Form 1040-SS for any 1 year. 

Attach a separate Schedule C (Form 1040) or Schedule F 

(Form 1040) for each trade or business, and combine the 

net earnings on a single Schedule SE (Form 1040).

Joint returns. If both you and your spouse have 

self-employment income from separate nonfarm or farm 

businesses, each of you must complete and file a 

separate Schedule C (Form 1040) or Schedule F (Form 

1040). Be sure to enter at the top of each Schedule C 

(Form 1040) or Schedule F (Form 1040) the name and 

SSN of the spouse who owns the business. Each of you 

must also complete a separate Schedule SE (Form 1040). 

Attach these pages to a single Form 1040-SS.

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CAUTION

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4 Instructions for Form 1040-SS (2023)
Business Owned and Operated by 

Spouses

If you and your spouse jointly own and operate an 

unincorporated business (nonfarm or farm) and share in 

the profits and losses, you are partners in a partnership, 

whether or not you have a formal partnership agreement. 

Do not use Schedule C (Form 1040) or Schedule F(Form 

1040). Instead, file the appropriate partnership return.

Exception—Qualified joint venture (QJV). If you and 

your spouse materially participate (see Material 

participation in the Instructions for Schedule C (Form 

1040)) as the only members of a jointly owned and 

operated business, and you file a joint Form 1040-SS for 

the tax year, you can make a joint election to be taxed as a 

QJV instead of a partnership.

To make this election, you must divide all items of 

income, gain, loss, deduction, and credit attributable to 

the business between you and your spouse in accordance 

with your respective interests in the venture. Each of you 

must file a separate Schedule C (Form 1040) or 

Schedule F (Form 1040), as well as a separate 

Schedule SE (Form 1040). On each line of your separate 

Schedule C (Form 1040) or Schedule F (Form 1040), you 

must enter your share of the applicable income, 

deductions, and losses. For more information on this 

election, see the Instructions for Schedule E (Form 1040).

For more information on QJVs, go to IRS.gov/QJV.

Rental real estate business. If you and your spouse 

make the QJV election for your rental real estate business, 

in most cases, the income isn't subject to SE tax (for an 

exception, see item 3 under Other Income and Losses 

Included in Net Earnings From Self-Employment in the 

Instructions for Schedule SE (Form 1040)).

If the QJV election is made for a farm rental business 

that isn't included in self-employment, the income isn't 

subject to SE tax. Don’t include the income on Form 

1040-SS. Depending on the source of the income 

(territory, U.S. source, or other foreign source), you may 

need to file other tax forms. See Pub. 570 and Form 4835, 

Farm Rental Income and Expenses, for more information.

Community income. If you and your spouse wholly own 

an unincorporated business as community property under 

the community property laws of a state, foreign country, or 

U.S. territory, the income and deductions are reported 

based on the following.

• If only one spouse participates in the business, all of 

the income from that business is the self-employment 

earnings of the spouse who carried on the business.

• If both spouses participate, the income and 

deductions are allocated to the spouses based on 

their distributive shares.

• If either or both you and your spouse are partners in a 

partnership, see Partnership Income or Loss in the 

Instructions for Schedule SE (Form 1040).

• If you and your spouse elected to treat the business as 

a QJV, see Exception—Qualified joint venture (QJV), 

earlier.

Where To File

If you’re enclosing a payment, send your Form 1040-SS 

to:

Internal Revenue Service

P.O. Box 1303

Charlotte, NC 28201-1303

If you’re not enclosing a payment, send your Form 

1040-SS to:

Department of the Treasury

Internal Revenue Service

Austin, TX 73301-0215

When To File

If you file on a calendar-year basis, file by April 15, 2024. If 

you live in Maine or Massachusetts, you have until April 

17, 2024, because of the Patriots' Day and Emancipation 

Day holidays. If you file after this date, you may have to 

pay interest and penalties. See Interest and Penalties, 

later.

If you file on a fiscal year basis, file by the 15th day of 

the 4th month after the close of your fiscal year.

Extension of Time To File

If you can't file Form 1040-SS by the due date, you can get 

an extension of time to file the form. In some cases, you 

can get an extension of time to file and pay any tax due.

Bona fide residents of Puerto Rico. You can apply for 

an automatic 6-month extension of time to file Form 

1040-SS (until October 15, 2024, for calendar year 

taxpayers). To get this automatic extension, you must file 

Form 4868, Application for Automatic Extension of Time 

To File U.S. Individual Income Tax Return, by the regular 

due date of your return (April 15, 2024, for calendar year 

taxpayers). You can file Form 4868 either by paper or 

electronically through IRS e-file. For details, see the Form 

4868 instructions.

An automatic 6-month extension to file does not 

extend the time to pay your tax. Any interest due 

on unpaid taxes is calculated from the original due 

date of the return.

Bona fide residents of American Samoa, the CNMI, 

Guam, or the USVI. You can apply for the automatic 

6-month extension described earlier, or you can receive 

an automatic 2-month extension and then apply for an 

additional 4-month extension if you still need more time.

Automatic 2-month extension. You are allowed an 

automatic 2-month extension to file your return and pay 

your tax if you are outside the United States and Puerto 

Rico on the day Form 1040-SS is due (April 15, 2024, for 

calendar year taxpayers). Although you have an extension 

of time to pay your tax, interest on any unpaid tax will be 

charged from the original due date of the tax return.

To get this automatic extension, you must file Form 

1040-SS by the extended due date (June 17, 2024, for 

calendar year taxpayers) and attach a statement 

explaining that on the regular due date of your tax return 

CAUTION

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Instructions for Form 1040-SS (2023) 5
you were a bona fide resident of American Samoa, the 

CNMI, Guam, or the USVI.

Additional 4-month extension. If you can't file your 

tax return within the automatic 2-month extension period, 

in most cases, you can get an additional 4 months to file 

your tax return, for a total of 6 months. File Form 4868 by 

the extended due date allowed by the 2-month extension 

(June 17, 2024, for calendar year taxpayers). Follow the 

instructions for completing Form 4868, and be sure to 

check the box on line 8.

Unlike the original 2-month extension, the additional 4 

months of time to file is not an extension of time to pay. 

You must make an accurate estimate of your tax based on 

the information available to you. If you find you can't pay 

the full amount due with Form 4868, you can still get the 

extension. You will owe interest on the unpaid amount 

from the original due date of the tax return.

Where to file extension. If you’re enclosing a payment, 

send Form 4868 with your payment to:

Internal Revenue Service

P.O. Box 1302

Charlotte, NC 28201-1302

If you’re not enclosing a payment, send Form 4868 to:

Department of the Treasury

Internal Revenue Service

Austin, TX 73301-0215

Automatic 60-day extension for taxpayers affected by 

federally declared disasters. Certain taxpayers 

affected by federally declared disasters may be eligible for 

an automatic 60-day extension for filing tax returns, paying 

taxes, and performing other tasks required by the IRS. For 

more information, see Pub. 547.

Specific Instructions

Fiscal Year Filers

If your tax year is a fiscal year, use the tax rate and annual 

earnings limit that apply at the time the fiscal year begins. 

Don’t prorate the tax or annual earnings limit for a fiscal 

year that overlaps the date of a change in the tax or 

annual earnings limit.

Name and SSN

To ensure proper credit to your social security account, 

enter your name and SSN, and your spouse's if filing a 

joint tax return, exactly as shown on your social security 

card. If you do not have an SSN, you should get one. For 

information on how to obtain an SSN, go to Social 

Security Number and Card.

If you are not eligible for an SSN, you must apply for an 

ITIN. For more information on ITINs, go to IRS.gov/ITIN. 

Also, see Form W-7 and its instructions.

Digital Assets

Digital assets are any digital representations of value that 

are recorded on a cryptographically secured distributed 

ledger or any similar technology. For example, digital 

assets include non-fungible tokens (NFTs) and virtual 

currencies, such as cryptocurrencies and stablecoins. If a 

particular asset has the characteristics of a digital asset, it 

will be treated as a digital asset for federal income tax 

purposes.

Check the “Yes” box next to the question on digital 

assets on page 1 of Form 1040-SS, if at any time during 

2023, you (a) received (as a reward, award, or payment for 

property or services); or (b) sold, exchanged, or otherwise 

disposed of a digital asset (or any financial interest in any 

digital asset).

For example, check “Yes” if at any time during 2023 

you:

• Received digital assets as payment for property or 

services provided;

• Received digital assets as a result of a reward or 

award;

• Received new digital assets as a result of mining, 

staking, and similar activities;

• Received digital assets as a result of a hard fork;

• Disposed of digital assets in exchange for property or 

services;

• Disposed of a digital asset in exchange or trade for 

another digital asset;

• Sold a digital asset; or

• Otherwise disposed of any other financial interest in a 

digital asset.

You have a financial interest in a digital asset if you are 

the owner of record of a digital asset, or have an 

ownership stake in an account that holds one or more 

digital assets, including the rights and obligations to 

acquire a financial interest, or you own a wallet that holds 

digital assets.

The following actions or transactions in 2023, alone, 

generally don’t require you to check “Yes”:

• Holding a digital asset in a wallet or account;

• Transferring a digital asset from one wallet or account 

you own or control to another wallet or account that 

you own or control; or

• Purchasing digital assets using U.S. or other real 

currency, including through the use of electronic 

platforms such as PayPal and Venmo.

Do not leave the question unanswered. You must 

answer “Yes” or “No” by checking the appropriate box. For 

more information, go to IRS.gov/VirtualCurrencyFAQs.

How To Report Digital Asset Transactions

If, in 2023, you disposed of any digital asset, which you 

held as a capital asset through a sale, trade, exchange, 

payment, or other transfer, check “Yes” and see Pub. 570 

for details on whether you have to file Form 1040 with the 

United States to report your capital gains or losses. If you 

have to file Form 1040 with the United States, you cannot 

file this form. If you have questions about how to report a 

digital asset transaction on your territory income tax 

return, contact your local territory tax office for more 

information.

If you received any digital assets as compensation for 

services, or disposed of any digital asset that you held for 

sale to customers in a trade or business, you must report 

the income on Schedule C (Form 1040) and/or 

Schedule F (Form 1040).

6 Instructions for Form 1040-SS (2023)
If you disposed of any digital asset by gift, you may be 

required to file Form 709, United States Gift (and 

Generation-Skipping Transfer) Tax Return. See Who Must 

File and Transfers Subject to the Gift Tax in the 

Instructions for Form 709 for more information.

Part I—Total Tax and Credits

Line 1

Check the filing status that applies to you.

More than one filing status can apply to you. 

Taxpayers who aren't married will pay the same 

tax under all filing statuses for which they qualify 

(single, head of household, and qualifying surviving 

spouse). However, married taxpayers who owe additional 

Medicare tax on line 5 may pay less tax if they qualify for 

and choose the head of household filing status instead of 

married filing separately. You can choose the one for 

which you qualify that will give you the lowest tax.

Single

You can check the “Single” box if, at the end of 2023, you 

were unmarried or legally separated from your spouse 

according to your state law under a divorce or separate 

maintenance decree.

Married Filing Jointly

You can choose this filing status if you were married at the 

end of 2023 and both you and your spouse agree to file a 

joint tax return, even if you didn't live with your spouse at 

the end of 2023. You can also choose this filing status if 

your spouse died in 2023 and you didn’t remarry in 2023.

If you choose to file a joint tax return, check the box for 

married filing jointly and include your spouse's name and 

SSN on the lines provided below your name and SSN. If 

your spouse also had self-employment income, complete 

and attach a separate Schedule SE (Form 1040), Part I, 

and, if applicable, Part II. If necessary, attach a separate 

Schedule C (Form 1040) and/or Schedule F (Form 1040) 

for your spouse's nonfarm or farm business.

Joint and several tax liability. If you file a joint tax 

return, both you and your spouse are generally 

responsible for the tax and any interest or penalties due 

on the tax return. This means that if one spouse doesn't 

pay the tax due, the other may have to. Or, if one spouse 

doesn't report the correct tax, both spouses may be 

responsible for any additional taxes assessed by the IRS.

However, you may qualify for innocent spouse relief 

from an existing tax liability on your joint tax return if:

• There is an understatement of the amount of tax 

because your spouse omitted income or claimed false 

deductions or credits;

• You are divorced, separated, or no longer living with 

your spouse; or

• Given all the facts and circumstances, it wouldn’t be 

fair to hold you liable for the tax.

File Form 8857 to request innocent spouse relief. Some 

requests for innocent spouse relief may need to be filed 

within 2 years of the date on which the IRS first attempted 

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to collect the tax from you. For more information, go to 

IRS.gov/InnocentSpouse.

Married Filing Separately

Check the “Married filing separately” box if, at the end of 

2023, you were married and file a separate tax return. 

Enter your spouse’s name in the entry space below the 

filing status checkboxes. Be sure to enter your spouse’s 

SSN or ITIN in the space for spouse’s SSN. If your spouse 

doesn't have and isn't required to have an SSN or ITIN, 

enter “NRA” next to their name in the entry space below 

the filing status checkboxes.

For electronic filing, enter the spouse's name or “NRA” 

if the spouse doesn’t have an SSN or ITIN in the entry 

space below the filing status checkboxes.

If you are married and file a separate tax return, 

generally, you are responsible only for the tax on your own 

income. However, you will usually pay more tax than if you 

use another filing status for which you qualify.

You may be able to file as head of household if 

you had a child living with you and you lived apart 

from your spouse during the last 6 months of 

2023.

Head of Household

A head of household is someone who is unmarried (or is 

considered unmarried) and provides a home for certain 

other persons.

If you owe Additional Medicare Tax on line 5, were 

married at the end of 2023, but lived apart from 

your spouse for the last 6 months of 2023 and do 

not claim a qualifying child for the ACTC, see Head of 

Household in Pub. 501, Dependent, Standard Deduction, 

and Filing Information, for additional rules for this filing 

status.

You can check the “Head of household” box if, at the 

end of 2023, you are unmarried (or are considered 

unmarried), claim a qualifying child for the ACTC, and paid 

over half the costs of keeping up a home in which you 

lived with your qualifying child.

You are considered unmarried for this purpose if any of 

the following applies.

• You were legally separated according to your state law 

under a decree of divorce or separate maintenance at 

the end of 2023. But if, at the end of 2023, your 

divorce wasn't final (an interlocutory decree), you are 

considered married.

• You are married but lived apart from your spouse for 

the last 6 months of 2023 and you meet the other rules 

under Married persons who live apart, later.

• You are married and your spouse was a nonresident 

alien at any time during the year and the election to 

treat the alien spouse as a resident alien is not made.

Qualifying child. A child you claim for the ACTC is a 

qualifying child for this filing status. Your adopted child is 

always treated as your own child. See Qualifying child, 

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Instructions for Form 1040-SS (2023) 7
later. However, don’t include as your qualifying child for 

this filing status any child you claim for the ACTC because 

of the rule for Children of divorced or separated parents 

(or parents who live apart) in Pub. 501 or under a multiple 

support agreement. See Qualifying Child of More Than 

One Person in Pub. 501.

The qualifying children you claim for the ACTC are 

those you list by name and SSN in the qualifying 

children section on Part I, line 2, of Form 1040-SS.

Keeping up a home. To find out what is included in the 

cost of keeping up a home, see Keeping up a home in 

Pub. 501. Similarly, if you adopted the person for whom 

you kept up a home in 2023, the person was lawfully 

placed with you for legal adoption by you in 2023, or the 

person was an eligible foster child placed with you during 

2023, the person is considered to have lived with you for 

more than half of 2023 if your main home was this 

person's main home for more than half the time since the 

person was adopted or placed with you in 2023.

Married persons who live apart. Even if you weren’t 

divorced or legally separated at the end of 2023, you are 

considered unmarried if all of the following apply.

• You lived apart from your spouse for the last 6 months 

of 2023. Temporary absences for special 

circumstances, such as for business, medical care, 

school, or military service, count as time lived in the 

home.

• You file a separate tax return from your spouse.

• You paid over half the cost of keeping up your home 

for 2023.

• Your home was the main home of your child, stepchild, 

or foster child for more than half of 2023. If the child 

didn’t live with you for the required time, see 

Temporary absences in Pub. 501.

• You can claim this child as your dependent or could 

claim the child except that the child's other parent can 

claim him or her under the rule for Children of divorced 

or separated parents (or parents who live apart) in 

Pub. 501.

Foster child. A foster child is any child placed with you 

by an authorized placement agency or by judgment, 

decree, or other order of any court of competent 

jurisdiction.

Qualifying Surviving Spouse

You can check the “Qualifying surviving spouse” box if all 

of the following apply.

1. Your spouse died in 2021 or 2022 and you didn't 

remarry before the end of 2023.

2. You have a child or stepchild (not a foster child) whom 

you can claim as a dependent or could claim as a 

dependent except that, for 2023:

a. The child had gross income of $4,700 or more,

b. The child filed a joint tax return, or

c. You could be claimed as a dependent on 

someone else’s tax return.

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If the child isn’t claimed as your dependent, enter 

the child’s name in the entry space below the filing 

status checkboxes. If you don’t enter the name, it will 

take us longer to process your tax return.

3. This child lived in your home for all of 2023. If the child 

didn't live with you for the required time, see 

Temporary absences in Pub. 501.

4. You paid over half the cost of keeping up your home.

5. You could have filed a joint tax return with your spouse 

the year your spouse died, even if you didn't actually 

do so.

If your spouse died in 2023, you can't file as qualifying 

surviving spouse. Instead, see Married Filing Jointly, 

earlier.

Qualifying child. A child or stepchild (not a foster child) 

you claim for the ACTC is a qualifying child for this filing 

status. Your adopted child is always treated as your own 

child. See Qualifying child, later. However, don’t include 

as your qualifying child for this filing status any child you 

claim for the ACTC because of the rule for Children of 

divorced or separated parents (or parents who live apart) 

in Pub. 501 or under a multiple support agreement. See 

Qualifying Child of More Than One Person in Pub. 501.

The qualifying children you claim for the ACTC are 

those you list by name and SSN in the qualifying 

children section on Part I, line 2, of Form 1040-SS.

Dependent. To find out if someone is your dependent, 

see Dependents in Pub. 501.

Keeping up a home. To find out what is included in the 

cost of keeping up a home, see Keeping up a home in 

Pub. 501.

Line 2

Enter the name and SSN for each qualifying child for 

which you are claiming the ACTC. See Qualifying for the 

Credit under Part II—Bona Fide Residents of Puerto Rico 

Claiming Additional Child Tax Credit, later, to find if your 

child is a qualifying child.

You cannot take the credit for other dependents 

(ODC) on Form 1040-SS. Do not enter a person 

who is a qualifying person for purposes of the 

ODC on Part I, line 2.

Line 3

Complete line 3 only if you (or your spouse if filing a joint 

tax return) had net earnings from self-employment of $400 

or more (or church employee income of $108.28 or more).

Enter the amount from Schedule SE (Form 1040), Part 

I, line 12, and attach Schedule SE (Form 1040) to your 

return. If applicable, also attach Schedule C (Form 1040) 

for nonfarm business and Schedule F (Form 1040) for 

farm business. See Who Must Pay SE Tax, earlier.

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CAUTION

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8 Instructions for Form 1040-SS (2023)
Line 4

If either of the following applies, see Schedule H (Form 

1040) and its instructions to find out if you owe household 

employment taxes.

• You paid any one household employee cash wages of 

$2,600 or more in 2023.

• You paid total cash wages of $1,000 or more in any 

calendar quarter of 2022 or 2023 to all household 

employees.

Note. See the instructions for lines 11a and 11b for the 

refundable portion of the credit for qualified sick and family 

leave wages paid in 2023 for leave taken before April 1, 

2021, and/or after March 31, 2021, and before October 1, 

2021.

Line 5

Enter the total Additional Medicare Tax from Form 8959, 

Part IV, line 18, and attach Form 8959 to your return. See 

Form 8959 and its instructions for more information.

Line 6

Include the following taxes in the line 6 total.

Employee social security and Medicare tax on tips 

not reported to employer. Complete Form 4137 if you 

received cash and charge tips of $20 or more in a 

calendar month and didn’t report all of those tips to your 

employer. On the dotted line next to Part I, line 6, enter 

“Tax on tips,” and show the amount of tax due (from Form 

4137, line 13). Include this tax in the total for line 6 and 

attach a completed Form 4137 to your return.

Uncollected employee social security and Medicare 

tax on tips. If you didn’t have enough wages to cover the 

social security and Medicare tax due on tips you reported 

to your employer, the amount of tax due should be 

identified with codes A and B in box 12 of your Form 

W-2AS, W-2CM, W-2GU, or W-2VI; or entered in boxes 

25 and 26 of your Form 499R-2/W-2PR. Include this tax in 

the total for line 6. On the dotted line next to Part I, line 6, 

enter “Uncollected tax” and show the amount of this tax.

Uncollected employee social security and Medicare 

tax on group-term life insurance. If you had group-term 

life insurance through a former employer, you may have to 

pay social security and Medicare tax on part of the cost of 

the life insurance. The amount of tax due should be 

identified with codes M and N in box 12 of your Form 

W-2AS, W-2CM, W-2GU, or W-2VI. If you are a bona fide 

resident of Puerto Rico, contact your employer for this 

amount. Include this tax in the total for line 6. On the 

dotted line next to Part I, line 6, enter “Uncollected tax” 

and show the amount of this tax.

Uncollected employee social security and Medicare 

tax on wages. If you’re an employee who received 

wages from an employer who didn’t withhold social 

security and Medicare tax from your wages, complete 

Form 8919 to figure your share of the unreported tax. On 

the dotted line next to Part I, line 6, enter “Uncollected tax” 

and show the amount of tax due (from Form 8919, 

line 13). Include this tax in the total for line 6 and attach 

the completed Form 8919 to your return.

Line 7

Enter any estimated federal income tax payments you 

made for 2023, including any overpayment from your 2022 

tax return that you applied to your 2023 estimated tax.

If you or your spouse made separate estimated tax 

payments but are now filing a joint return, add the 

amounts you each paid and enter the total on line 7. If you 

and your spouse made joint estimated tax payments but 

are now filing separate tax returns, you can divide the 

amount paid in any way you choose as long as you both 

agree. If you can't agree, you must divide the payments in 

proportion to each spouse's individual tax as shown on 

your separate tax return for 2023. For an example of how 

to do this, see Pub. 505, Tax Withholding and Estimated 

Tax. Show both SSNs in the space provided on the 

separate returns.

Line 8

If you (or your spouse if filing a joint tax return) had more 

than one employer for 2023, and total wages of more than 

$160,200, too much social security tax may have been 

withheld. You can take a credit on this line for the amount 

withheld in excess of $9,932.40. But if any one employer 

withheld more than $9,932.40, you must ask that 

employer to refund the excess to you. You can't claim it on 

Form 1040-SS. Figure this amount separately for you and 

your spouse. You must attach Form W-2AS, W-2CM, 

W-2GU, W-2VI, or 499R-2/W-2PR to your return. See 

Pub. 505 for more information.

Line 9

Use Part II and its instructions for information on figuring 

and claiming any additional child tax credit (ACTC) that 

you may qualify to claim.

Enter the amount from Part II, line 19.

Line 10

Reserved for future use.

Line 11

How you report qualified sick and family leave wages and 

the refundable credit for qualified sick and family leave 

wages paid in 2023 on Schedule H (Form 1040) has 

changed. You will use Worksheet 3 and/or Worksheet 4 in 

the Instructions for Schedule H (Form 1040) to figure the 

amount of the refundable portion. For more information, 

see the Instructions for Schedule H (Form 1040).

Line 11a. Credit for qualified sick and family leave 

wages paid in 2023 for leave taken after March 31, 

2020, and before April 1, 2021. Although the 

requirement for certain employers to provide paid leave to 

workers who are unable to work or telework due to 

circumstances related to COVID-19 does not apply to 

periods of leave after December 31, 2020, the FFCRA, as 

amended by recent legislation, provides that individuals 

who report household employment taxes from Schedule H 

(Form 1040) on Form 1040-SS may continue to be eligible 

to claim a credit to cover the costs of providing qualified 

sick leave and qualified family leave wages paid in 2023 

for leave taken through March 31, 2021.

Enter the amount from Schedule H (Form 1040), 

line 8e.

Instructions for Form 1040-SS (2023) 9
Line 11b. Credit for qualified sick and family leave 

wages paid in 2023 for leave taken after March 31, 

2021, and before October 1, 2021. Enter the amount 

from Schedule H (Form 1040), line 8f.

Do not enter any credits for sick and family leave 

related to your self-employment income reported 

on line 3 of Form 1040-SS. Self-employed 

individuals can no longer claim a credit for qualified sick 

and family leave wages.

Line 12

Add lines 7 through 11b. Enter the total on line 12.

Additional Medicare Tax withheld. If you had Additional 

Medicare Tax withheld by your employer in 2023, include 

the amount shown on Form 8959, line 24, in the total for 

line 12. On the dotted line next to Part I, line 12, enter 

“Form 8959” and show the amount. Attach Form 8959 to 

your return. See Form 8959 and its instructions for more 

information.

Amount paid with request for extension of time to 

file. If you got an automatic extension of time to file Form 

1040-SS by filing Form 4868 or by making a payment, 

enter the amount of the payment or any amount you paid 

with Form 4868. If you paid by credit or debit card, don’t 

include on line 12 the convenience fee you were charged. 

On the dotted line next to Part I, line 12, enter “Form 4868” 

and show the amount paid.

Line 13–Amount Overpaid

If line 13 is under $1, we will send a refund only on written 

request.

Refund Offset

If you owe past-due federal tax, state income tax, state 

unemployment compensation debts, child support, 

spousal support, or certain federal nontax debts, such as 

student loans, all or part of the overpayment on line 13 

may be used (offset) to pay the past-due amount. Offsets 

for federal taxes are made by the IRS. All other offsets are 

made by the Treasury Department's Bureau of the Fiscal 

Service. For federal tax offsets, you will receive a notice 

from the IRS. For all other offsets, you will receive a notice 

from the Fiscal Service. To find out if you may have an 

offset or if you have any questions about it, contact the 

agency to which you owe the debt.

Deposit Refund into Multiple Accounts

If you want your refund to be split and direct deposited into 

more than one account, file Form 8888, Allocation of 

Refund (Including Savings Bond Purchases). Use Form 

8888 to direct deposit your refund (or part of it) to one or 

more accounts in your name at a bank or other financial 

institution (such as a mutual fund, brokerage firm, or credit 

union).

Injured Spouse

If you file a joint tax return and your spouse hasn’t paid 

past-due federal tax, state income tax, state 

CAUTION

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unemployment compensation debts, child support, 

spousal support, or a federal nontax debt, such as a 

student loan, part or all of the overpayment on line 13 may 

be used (offset) to pay the past-due amount. But your part 

of the overpayment may be refunded to you if certain 

conditions apply and you complete Form 8379, Injured 

Spouse Allocation. For details, use Tax Topic 203 or see 

Form 8379.

Lines 14a Through 14d—Amount Refunded to 

You

If you want to check the status of your refund, just use the 

IRS2Go app or go to IRS.gov/Refunds. Information about 

your refund will generally be available within 24 hours after 

the IRS receives your e-filed return, or 4 weeks after you 

mail your paper return. If you filed Form 8379 with your 

return, wait 14 weeks (11 weeks if you filed electronically). 

Have your 2023 tax return handy so you can enter your 

social security number, your filing status, and the exact 

whole dollar amount of your refund.

Where’s My Refund will provide a personalized refund 

date as soon as the IRS processes your tax return and 

approves your refund.

Effect of refund on benefits. Any refund you receive 

can't be counted as income when determining if you or 

anyone else is eligible for benefits or assistance, or how 

much you or anyone else can receive, under any federal 

program or under any state or local program financed in 

whole or in part with federal funds. These programs 

include Temporary Assistance for Needy Families (TANF), 

Medicaid, Supplemental Security Income (SSI), Medicaid, 

and Supplemental Nutrition Assistance Program (formerly 

food stamps). In addition, when determining eligibility, the 

refund can't be counted as a resource for at least 12 

months after you receive it. Check with your local benefit 

coordinator to find out if your refund will affect your 

benefits.

Simple. Safe. Secure.

DIRECT DEPOSIT

Fast Refunds! Join the eight in 10 taxpayers who choose direct 

deposit—a fast, simple, safe, secure way to have your refund 

deposited automatically to your checking or savings account, 

including an individual retirement arrangement (IRA). 

If you want us to directly deposit the amount shown on 

line 14a to your checking or savings account at a U.S. 

bank or other U.S. financial institution (such as a mutual 

fund, brokerage firm, or credit union):

• Complete lines 14b through 14d if you want your 

refund deposited to only one account, or

• Check the box on line 14a and attach Form 8888 if you 

want to split the direct deposit of your refund into more 

than one account, or use all or part of your refund to 

buy paper series I savings bonds.

If you don’t want your refund directly deposited to your 

account, don’t check the box on line 14a. Draw a line 

through the boxes on lines 14b through 14d. The IRS will 

send you a check instead.

10 Instructions for Form 1040-SS (2023)
The IRS isn't responsible for a lost refund if you 

enter the wrong account information. Check with 

your financial institution to make sure your direct 

deposit will be accepted and to get the correct routing 

and account numbers.

Don’t request a deposit of your refund to an account 

that isn't in your name (such as your tax preparer's own 

account).

If you are asking to have a joint refund deposited 

to an individual account and your financial 

institution won’t allow this, your direct deposit will 

be rejected back to the IRS and a check will be sent 

instead. The IRS isn’t responsible if a financial institution 

rejects a direct deposit.

Why use direct deposit? 

• You get your refund faster by direct deposit than you 

do by check.

• Payment is more secure. There is no check that can 

get lost or stolen.

• It is more convenient. You don’t have to make a trip to 

the bank to deposit your check.

• It saves tax dollars. It costs the government less to 

refund by direct deposit.

• It's proven itself. Nearly 98% of social security and 

veterans' benefits are sent electronically using direct 

deposit.

TreasuryDirect®. You can request a deposit of your 

refund (or part of it) to a TreasuryDirect® online account 

to buy U.S. Treasury marketable securities and savings 

bonds. For more information, go to TreasuryDirect.gov.

Form 8888. You can have your refund directly deposited 

into more than one account or use it to buy up to $5,000 in 

paper series I savings bonds. You don’t need a 

TreasuryDirect® account to do this. See the instructions 

for Form 8888 for more details.

Your refund can be split and directly deposited 

into up to three different accounts in your name on 

Form 8888.

Line 14a

You can't file Form 8888 to split your refund into more than 

one account or buy paper series I savings bonds if Form 

8379 is filed with your return.

Line 14b

The routing number for your financial institution must be 

nine digits. The first two digits must be 01 through 12 or 21 

through 32. Otherwise, the direct deposit will be rejected 

and a check sent instead.

Ask your financial institution for the correct routing 

number to enter on line 14b if:

• The routing number on a deposit slip is different from 

the routing number on your checks,

• Your deposit is to a savings account that doesn't allow 

you to write checks, or

• Your checks state they are payable through a financial 

institution different from the one at which you have 

your checking account.

CAUTION

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CAUTION

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Line 14c

Check the appropriate box for the type of account. Don’t 

check more than one box. You must check the correct box 

to ensure your deposit is accepted. If your deposit is to a 

TreasuryDirect® online account, check the “Savings” box.

Line 14d

The account number can be up to 17 characters (both 

numbers and letters). Include hyphens but omit spaces 

and special symbols. Enter the number from left to right 

and leave any unused boxes blank. Don’t include the 

check number.

If the direct deposit to your account(s) is different from 

the amount you expected, you will receive an explanation 

in the mail about 2 weeks after your refund is deposited.

Line 15—Applied to Your 2024 Estimated Tax

Enter on line 15 the amount, if any, of the overpayment on 

line 13 you want applied to your 2024 estimated tax.

The election to apply part or all of the overpaid 

amount to your 2024 estimated tax can't be 

changed later.

Line 16—Amount You Owe

The IRS offers several payment options. You can pay 

online, by phone, mobile device, cash (maximum $1,000 

per day and per transaction), check, or money order. 

Payments to U.S. tax must be remitted to the IRS in U.S. 

dollars, Digital assets are not accepted. Go to IRS.gov/

Payments for payment options. Also, see How To Get Tax 

Help, later.

Pay Online

Paying online is convenient and secure and helps make 

sure we get your payments on time. To pay your taxes 

online or for more information, go to IRS.gov/Payments. 

You can pay using any of the following methods.

• Your Online Account. You can now make tax 

payments through your online account, including 

balance payments, estimated tax payments, or other 

types of payments. You can also see your payment 

history and other tax records there. Go to IRS.gov/

Account.

• IRS Direct Pay. For online transfers directly from your 

checking or savings account at no cost to you.

• Pay by Card or Digital Wallet. To pay by debit or 

credit card, or Digital Wallet. A convenience fee is 

charged by these service providers. You can also pay 

by phone with a debit or credit card, or digital wallet. 

See Pay by Phone, later.

• Electronic Funds Withdrawal (EFW) is an integrated 

e-file/e-pay option offered when filing your federal 

taxes electronically using tax return preparation 

software, through a tax professional.

• Online Payment Agreement. If you can’t pay in full 

by the due date of your tax return, you can apply for an 

online monthly installment agreement. Once you 

complete the online process, you will receive 

immediate notification of whether your agreement has 

been approved. A user fee is charged.

CAUTION

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Instructions for Form 1040-SS (2023) 11
Pay by Phone

Paying by phone is another safe and secure method of 

paying electronically. Use one of the following methods: 

(1) call one of the debit or credit card service providers, or 

(2) use the Electronic Federal Tax Payment System 

(EFTPS) to pay directly from your checking or savings 

account.

To make a payment using a Debit Card, Credit 

Card, or Digital Wallet: Choose an approved 

payment processor to pay online, or by mobile 

device. A convenience fee is charged by these service 

providers.

To make a payment by phone, call one of our 

service providers. Each charges a fee that varies 

by provider, card type, and payment amount.

WorldPay US, Inc.

844-PAY-TAX-8TM

(844-729-8298)

www.payUSAtax.com

ACI Payments, Inc.

888-UPAY-TAXTM

(888-872-9829)

fed.acipayonline.com

Link2Gov Corporation

888-PAY-1040TM

(888-729-1040)

www.PAY1040.com

EFTPS. To get more information about EFTPS or to enroll 

in EFTPS, visit EFTPS.gov or call 800-555-4477. To 

contact EFTPS using Telecommunications Relay Services 

(TRS) for people who are deaf, hard of hearing, or have a 

speech disability, dial 711 and then provide the TRS 

assistant the 800-555-4477 number above or 

800-733-4829. Additional information about EFTPS is also 

available in Pub. 966.

Pay by Mobile Device

To pay through your mobile device, download the IRS2Go 

app.

Pay by Cash

Cash is an in-person payment option for individuals 

provided through retail partners with a maximum of $1,000 

per day per transaction. To make a cash payment, choose 

a payment processor online at fed.acipayonline.com or 

www.PAY1040.com. For more information, go to IRS.gov/

PayWithCash or see Pub. 5250, How to Pay Taxes with 

Cash at a Retail Partner. Do not send cash payments 

through the mail.

Pay by Check or Money Order

Before submitting a payment through the mail, please 

consider alternative methods. One of our safe, quick, and 

easy electronic payment options might be right for you. If 

you choose to mail a tax payment, make your check or 

money order payable to “United States Treasury” for the 

full amount due. Don’t send cash. Don’t attach the 

payment to your return. Write “2023 Form 1040-SS” and 

your name, address, daytime phone number, and social 

security number (SSN) on your payment and attach Form 

1040-V. For the most up-to-date information on Form 

1040-V, go to IRS.gov/Form1040V. If you are filing a joint 

return, enter the SSN shown first on your tax return.

To help us process your payment, enter the amount on 

the right side of the check like this: $ XXX.XX. Don’t use 

dashes or lines (for example, don’t enter “$ XXX–” or “$ 

XXXxx/100”).

Mail your 2023 tax return, payment, and Form 1040-V 

to the address shown on the form that applies to you. If 

you e-filed your return, but choose to make a payment 

through the mail, mail your 2023 payment and Form 

1040-V to the address shown on the form that applies to 

you.

Notice to taxpayers presenting checks. When you 

provide a check as payment, you authorize the IRS either 

to use information from your check to make a one-time 

electronic funds transfer from your account or to process 

the payment as a check transaction. When the IRS uses 

information from your check to make an electronic funds 

transfer, funds may be withdrawn from your account as 

soon as the same day we receive your payment, and you 

will not receive your check back from your financial 

institution.

To avoid interest and penalties, pay your taxes in 

full by April 15, 2024. You don’t have to pay if 

line 16 is under $1.

Don’t include any estimated tax payment for 2024 in 

this payment. Instead, make the estimated tax payment 

separately.

Extension of time to pay due to an undue hardship. If 

paying the tax when it is due would cause you an undue 

hardship, you can ask for an extension of time to pay by 

filing Form 1127, Application for Extension of Time for 

Payment of Tax Due to Undue Harship, by April 15, 2024. 

In most cases, an extension won't be granted for more 

than 6 months. You will be charged interest on the tax not 

paid by April 15, 2024. You must pay the tax before the 

extension runs out. Penalties and interest will be imposed 

until taxes are paid in full. See Form 1127 for more 

information.

Third Party Designee

If you want to allow your preparer, a friend, a family 

member, or any other person you choose to discuss your 

2023 tax return with the IRS, check the “Yes” box in the 

“Third Party Designee” area on page 1 of your return. Also, 

enter the designee's name, phone number, and any five 

digits the designee chooses as their personal 

identification number (PIN).

If you check the “Yes” box, you (and your spouse if filing 

a joint tax return) are authorizing the IRS to call the 

designee to answer any questions that may arise during 

the processing of your return. You are also authorizing the 

designee to:

• Give the IRS any information that is missing from your 

return;

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12 Instructions for Form 1040-SS (2023)
• Call the IRS for information about the processing of 

your return or the status of your refund or payment(s);

• Receive copies of notices or transcripts related to your 

return, upon request; and

• Respond to certain IRS notices about math errors, 

offsets, and return preparation.

You aren't authorizing the designee to receive any 

refund check, bind you to anything (including any 

additional tax liability), or otherwise represent you before 

the IRS. If you want to expand the designee's 

authorization, see Pub. 947, Practice Before the IRS and 

Power of Attorney.

The authorization will automatically end no later than 

the due date (without regard to extensions) for filing your 

2024 tax return. This is April 15, 2025, for most people.

Sign Your Return

Form 1040-SS isn't considered a valid return unless you 

sign it in accordance with the requirements in these 

instructions. If you are filing a joint return, your spouse 

must also sign. If your spouse can't sign the return, see 

Pub. 501. Be sure to date your return and enter your 

occupation(s). If you have someone prepare your return, 

you are still responsible for the correctness of the return. If 

your return is signed by a representative for you, you must 

have a power of attorney attached that specifically 

authorizes the representative to sign your return. To do 

this, you can use Form 2848, Power of Attorney and 

Declaration of Representative. If you are filing a joint 

return with your spouse who died in 2023, see Death of a 

Taxpayer, later

Requirements for a Paper Return

You must handwrite your signature on your return if you file 

it on paper. Digital, electronic, or typed-font signatures are 

not valid signatures for Forms 1040-SS filed on paper.

Requirements for an Electronic Return

To file your return electronically, you must sign the return 

electronically using a personal identification number (PIN) 

and provide the information described below. If you are 

filing online using software, you must use a Self-Select 

PIN. If you are filing electronically using a tax practitioner, 

you can use a Self-Select PIN or a Practitioner PIN.

If we issued you an identity protection personal 

identification number (IP PIN) (as described in more detail 

below), all six digits of your IP PIN must appear in the IP 

PIN spaces provided for your electronic signature to be 

complete. Failure to include an issued IP PIN on the 

electronic return will result in an invalid signature and a 

rejected return. If you are filing a joint return and both 

taxpayers were issued IP PINs, enter both IP PINs in the 

spaces provided.

Self-Select PIN. The Self-Select PIN method allows you 

to create your own PIN. If you are married filing jointly, you 

and your spouse will each need to create a PIN and enter 

these PINs as your electronic signatures.

A PIN is any combination of five digits you choose 

except five zeros. If you use a PIN, there is nothing to sign 

and nothing to mail—not even your Forms W-2.

Your electronic return is considered a validly signed 

return only when it includes your PIN, last name, date of 

birth, IP PIN, if applicable, and your adjusted gross 

income (AGI) from your originally filed 2022 federal 

income tax return, if applicable. If you're filing jointly, your 

electronic return must also include your spouse's PIN; last 

name; date of birth; IP PIN, if applicable, and AGI, if 

applicable, in order to be considered validly signed. Don’t 

use your AGI from an amended return (Form 1040-X) or a 

math error correction made by the IRS.

AGI is the amount shown on your 2022 Form 1040 or 

1040-SR, line 11. If you don’t have your 2022 income tax 

return, call the IRS at 800-908-9946 to get a free transcript 

of your return or go to IRS.gov/Transcript. If you didn't file a 

2022 Form 1040 or 1040-SR, enter zero. If you filed 

electronically last year, you (and your spouse if filing 

jointly) may use your prior-year PIN to verify your identity 

instead of your prior-year AGI. The prior-year PIN is the 

five-digit PIN you used to electronically sign your 2022 

return.

You can't use the Self-Select PIN method if you 

are a first-time filer under age 16 at the end of 

2023.

Practitioner PIN. The Practitioner PIN method allows 

you to authorize your tax practitioner to enter or generate 

your PIN. Your electronic return is considered a validly 

signed return only when it includes your PIN; last name; 

date of birth; and IP PIN, if applicable. If you're filing jointly, 

your electronic return must also include your spouse's 

PIN; last name; date of birth; and IP PIN, if applicable, in 

order to be considered validly signed. The practitioner can 

provide you with details.

Daytime Phone Number

Providing your daytime phone number can help speed the 

processing of your return. If we have questions about 

items on your return and you can answer our questions 

over the phone, we may be able to continue processing 

your return without mailing you a letter. If you are filing a 

joint return, you can enter either your or your spouse's 

daytime phone number.

Identity Protection PIN

All taxpayers are now eligible for an Identity 

Protection Personal Identification Number (IP 

PIN). For more information, see Pub. 5477. To 

apply for an IP PIN, go to IRS.gov/IPPIN and use the Get 

an IP PIN tool.

If you received an IP PIN from the IRS, enter it in the IP 

PIN spaces provided next to your daytime phone number. 

You must correctly enter all six numbers of your IP PIN. If 

you didn’t receive an IP PIN, leave these spaces blank.

New IP PINs are generated every year. They will 

generally be sent out by mid-January 2024. Use 

this IP PIN on your 2023 return as well as any 

prior-year returns you file in 2024.

If you are filing a joint return and both taxpayers receive 

IP PINs, both the primary taxpayer and the spouse must 

enter an IP PIN in the spaces provided.

CAUTION

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Instructions for Form 1040-SS (2023) 13
If you need more information or answers to frequently 

asked questions on how to use the IP PIN, or if you 

received an IP PIN but misplaced it, go to IRS.gov/IPPIN. 

If you received an IP PIN but misplaced it, you can try to 

retrieve it online at IRS.gov/IPPIN. If you're unable to 

retrieve your IP PIN online, call 800-908-4490.

Understanding identity theft. Go to IRS.gov//IdentityTheft-Central for information and videos.

Paid Preparer Must Sign Your Return

Generally, anyone you pay to prepare your return must 

sign it and include their Preparer Tax Identification 

Number (PTIN) in the space provided. The preparer must 

give you a copy of the return for your records. Someone 

who prepares your return but doesn't charge you shouldn’t 

sign your return.

If your paid preparer is self-employed, then the paid 

preparer should check the “self-employed” checkbox.

Part II—Bona Fide Residents of 

Puerto Rico Claiming Additional Child 

Tax Credit

The additional child tax credit (ACTC) is available to bona 

fide residents of Puerto Rico with one or more qualifying 

children.

Generally, you were a bona fide resident of Puerto Rico 

if, during 2023, you:

• Met the presence test,

• Did not have a tax home outside of Puerto Rico, and

• Did not have a closer connection to the United States 

or to a foreign country than you have to Puerto Rico.

For more information on bona fide resident status, see 

Pub. 570.

Same as 2022, you can claim the credit regardless of 

the number of children you have. List each qualifying child 

(defined later) in Part I, line 2 and complete Part II to figure 

the amount of your credit.

Not a bona fide resident of Puerto Rico in 

2023. An individual who was not a bona fide 

resident of Puerto Rico in 2023 may have to file 

tax returns with both Puerto Rico and the United States. 

For more information, see Not a Bona Fide Resident of 

Puerto Rico in Pub. 570. You will figure the credit on 

Schedule 8812 (Form 1040) and claim the credit by filing 

Form 1040 or 1040-SR instead of Form 1040-SS.

Bona fide residents of American Samoa, the 

CNMI, Guam, or the USVI may be able to claim 

the ACTC on their territory income tax return. 

Contact your territory tax agency for details. For more 

information, see Pub. 570.

Improper claims. If you erroneously claim the ACTC and 

it’s later determined that your error was due to reckless or 

intentional disregard of the ACTC rules, you will not be 

allowed to claim the child tax credit (CTC), the credit for 

other dependents (ODC), or the ACTC for 2 years even if 

you are otherwise eligible to do so.

CAUTION

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TIP

If it’s determined that your error was due to fraud, you 

will not be allowed to claim the CTC, the ODC, or the 

ACTC for 10 years. You may also have to pay penalties.

Form 8862 may be required. If your CTC (refundable 

or nonrefundable, depending on the tax year) or ACTC for 

any year after 2015 was denied or reduced for any reason 

other than a math or clerical error, you must attach Form 

8862 to your tax return to claim the ACTC, unless an 

exception applies. See Form 8862, Information To Claim 

Certain Credits After Disallowance, and its instructions for 

more information including whether an exception applies.

Refunds for returns claiming the ACTC can't be 

issued before mid-February 2024. This delay 

applies to the entire refund, not just the portion 

associated with the ACTC.

Qualifying for the Credit

You may be able to claim the ACTC for 2023 if all of the 

following apply.

• You were a bona fide resident of Puerto Rico (see 

Pub. 570).

• Social security and Medicare taxes were withheld from 

your wages or you paid SE tax.

• Neither you nor your spouse, if filing a joint tax return, 

can be claimed as a dependent on someone else's 

U.S. income tax return.

• You had one or more qualifying children (defined 

under Qualifying child next).

Qualifying child. Each qualifying child you use for the 

ACTC must have the required SSN. If you have a 

qualifying child who does not have the required SSN, you 

cannot use the child to claim the ACTC on either your 

original or an amended 2023 tax return. The required SSN 

is one that is valid for employment and is issued before 

the due date of your 2023 tax return (including 

extensions).

If your qualifying child was born and died in 2023 

and you do not have an SSN for the child, enter 

“Died” in column (b) of Part I, line 2, and include a 

copy of the child's birth certificate, death certificate, or 

hospital records. The document must show the child was 

born alive.

A qualifying child for purposes of the ACTC is a child 

who meets all of the following requirements.

1. Is your son, daughter, stepchild, foster child, brother, 

sister, stepbrother, stepsister, half brother, half sister, 

or a descendant of any of them (for example, your 

grandchild, niece, or nephew). A foster child is any 

child placed with you by an authorized placement 

agency or by a judgment, decree, or other order of 

any court of competent jurisdiction.

Note. Your adopted child is always treated as your 

own child. A child lawfully placed for legal adoption is 

treated the same as an adopted child.

2. Was under age 17 at the end of 2023.

3. Was younger than you (or your spouse, if filing jointly) 

or was permanently and totally disabled (see Age Test 

in Pub. 501).

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CAUTION

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14 Instructions for Form 1040-SS (2023)
4. Didn’t provide over half of their own support for 2023.

5. Lived with you for more than half of 2023. If the child 

didn’t live with you for the required time, see 

Residency Test in Pub. 501.

6. Isn’t filing a joint tax return for 2023 or is filing a joint 

tax return for 2023 only to claim a refund of estimated 

or withheld taxes. See the examples under Joint 

Return Test (To Be a Qualifying Child) in Pub. 501.

7. Was a U.S. citizen, U.S. national, or a U.S. resident 

alien.

Note. If you are a U.S. citizen or U.S. national and 

your adopted child lived with you all year as a member 

of your household, that child meets an exception and 

may be a qualifying child although the child is a 

nonresident alien. See Pub. 570 for more information.

Line 2

Enter the number of qualifying children from Part I, line 2 

and multiply by $1,600.

Line 3

For purposes of figuring the ACTC, you must report all of 

your income, including income derived from sources 

within Puerto Rico that is excluded from U.S. tax because 

you were a bona fide resident of Puerto Rico.

Your modified adjusted gross income (AGI) includes 

items such as wages, interest, dividends, unemployment 

compensation, alimony received (see Caution, below), 

and taxable pensions and annuities. Include any profit or 

(loss) from Schedule C (Form 1040), line 31, and/or 

Schedule F (Form 1040), line 34. Also, include your 

taxable social security benefits. Use Worksheet 1 in Pub. 

915, Social Security and Equivalent Railroad Retirement 

Benefits, to see if any of your benefits are taxable.

For more information on these and other types of 

income to include on line 3, see the Instructions for Form 

1040. Also, see Pub. 570 for the rules to use in 

determining your Puerto Rico source income.

Only include amounts received as alimony or 

separate maintenance pursuant to a divorce or 

separation agreement entered into on or before 

December 31, 2018, unless that agreement was changed 

after December 31, 2018, to expressly provide that 

alimony received isn't included in your income. For more 

details, see Pub. 504, Divorced or Separated Individuals.

Line 4

The ACTC may be limited if your income derived from 

sources within Puerto Rico exceeds the amounts shown 

on line 4. Calculate the CTC on line 7 and the ODC on 

line 8 as part of figuring the limitation, if any, of your ACTC 

even though you cannot take the CTC or ODC on Form 

1040-SS.

Line 5

If you checked “No” leave line 5 blank, enter the amount 

from line 2 on line 11, and go to lines 12a, 12b, and 12c.

If you checked “Yes” subtract line 4 from line 3 (enter 

the amount in multiples of $1,000), and go to line 6. For 

CAUTION

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example, if your result is $425, increase it to $1,000. If 

your result is $1,025, increase it to $2,000.

Line 7

Multiply the number of qualifying children entered on line 2 

by $2,000.

If you have a child who is age 17 or older that was not 

reported on line 2, you may be able to include that child in 

the calculation of line 8.

Line 8

Enter the number of other dependents who meet 

additional criteria (defined next), including children who 

are 17 or older, and multiply by $500.

If you include dependents on line 8, you must attach a 

statement to your Form 1040-SS, which provides the 

following information for each person included on line 8 

who is a qualifying person for purposes of the credit for 

other dependents.

• First and last name.

• Tax identification number (SSN, ITIN, or adoption 

taxpayer identification number (ATIN)).

• Relationship to the person(s) filing Form 1040-SS.

Qualifying person for the credit for other dependents. A qualifying person for purposes of the credit for 

other dependents is a person who:

1. Qualifies as a dependent for purposes of being 

claimed as a dependent on a U.S. federal tax return. 

See Pub. 501 for more information about claiming 

someone as a dependent.

2. Cannot be reported on Part I, line 2, and Part II, lines 2 

and 7, of Form 1040-SS.

3. Was a U.S. citizen, U.S. national, or U.S. resident 

alien. For more information, see Pub. 519, U.S. Tax 

Guide for Aliens. If the person is your adopted child, 

see Adopted child next.

Adopted child. Your adopted child is always treated as 

your own child. An adopted child includes a child lawfully 

placed with you for legal adoption. If you are a U.S. citizen 

or U.S. national and your adopted child lived with you all 

year as a member of your household in 2023, that child 

meets requirement 3, above.

Taxpayer identification number requirements for 

the credit for other dependents. In addition to being a 

qualifying person for the credit for other dependents, the 

person must have an SSN, ITIN, or ATIN issued on or 

before the due date of your 2023 Form 1040-SS (including 

extensions). If the person has not been issued an SSN, 

ITIN, or ATIN by that date, do not include the person on 

line 8.

If the person applies for an ITIN or ATIN on or before 

the due date of your 2023 return (including extensions) 

and the IRS issues the person an ITIN or ATIN as a result 

of the application, the IRS will consider the ITIN or ATIN as 

issued on or before the due date of your return.

Instructions for Form 1040-SS (2023) 15
Additional Information

Corrected Returns

File a new Form 1040-SS to change a Form 1040-SS you 

already filed. If you filed Form 1040-SS but should have 

filed Form 1040, file a corrected return on Form 1040. In 

either case, at the top of page 1 of the corrected return, 

enter “CORRECTED” in dark bold letters followed by the 

date. In most cases, an amended Form 1040-SS (or Form 

1040, if applicable) must be filed within 3 years after the 

date on which the original return was filed or within 2 years 

after the tax was paid, whichever is later.

Can I File My Corrected Return Electronically?

1. If you need to correct your 2021, 2022, or 2023 Form 

1040-SS, you can now file electronically using 

available tax software products.

2. If correcting a prior-year return, and the original return 

for that year was filed on paper during the current 

processing year, then the corrected return must be 

filed on paper.

How Do I File My Corrected Return Electronically?

You should contact your preferred tax software provider to 

verify their participation and for specific instructions 

needed to submit your corrected return and to answer any 

questions.

How Many Corrected Returns Can Be Filed 

Electronically?

You are allowed to electronically file up to three “accepted” 

corrected returns. After the third accepted corrected 

return, you must file the corrected return on paper.

Will Filing My Corrected Return Be Processed 

Faster When Filed Electronically?

Currently, the normal processing time of up to 16 weeks 

also applies to electronically filed corrected returns.

When Is a New Form 8879 Required?

A new Form 8879, IRS e-file Signature Authorization, is 

required each time a corrected Form 1040-SS is 

electronically filed using a tax practitioner.

Electronically filing corrected Form 1040-SS, frequently asked questions. Go to IRS.gov/filing/

amended-return-frequently-asked-questions for answers 

to your questions.

Checking the status of a corrected return. Go to 

IRS.gov/WMAR to track the status of a Form 1040-SS 

corrected return. Please note that it can take up to 3 

weeks from the date you filed your corrected return for it to 

show up in our system and processing it can take up to 16 

weeks.

Death of a Taxpayer

If a taxpayer died before filing a return for 2023, the 

taxpayer's spouse or personal representative may have to 

file and sign a return for that taxpayer. A personal 

representative can be an executor, administrator, or 

anyone who is in charge of the deceased taxpayer's 

property. If the deceased taxpayer didn't have to file a 

return but had tax withheld, a return must be filed to get a 

refund. The person who files the return must enter 

“Deceased,” the deceased taxpayer's name, and the date 

of death across the top of the return. If this information 

isn't provided, it may delay the processing of the return.

If your spouse died in 2023 and you didn't remarry in 

2023, or if your spouse died in 2024 before filing a return 

for 2023, you can file a joint return. A joint return should 

show your spouse's 2023 income before death and your 

income for all of 2023. Enter “Filing as surviving spouse” 

in the area where you sign the return. If someone else is 

the personal representative, they must also sign.

The surviving spouse or personal representative should 

promptly notify all payers of income, including financial 

institutions, of the taxpayer's death. This will ensure the 

proper reporting of income earned by the taxpayer's 

estate or heirs. A deceased taxpayer's SSN should not be 

used for tax years after the year of death, except for estate 

tax return purposes.

Claiming a Refund for a Deceased Taxpayer

If you are filing a joint return with your deceased spouse, 

you only need to file the tax return to claim the refund. If 

you are a court-appointed representative, file the return 

and include a copy of the certificate that shows your 

appointment.

For more details, use Tax Topic 356 or see Pub. 559, 

Survivors, Executors, and Administrators.

Interest and Penalties

You don’t have to figure the amount of any interest or 

penalties you may owe. The IRS will send you a bill for any 

amount due.

Interest

The IRS will charge you interest on taxes not paid by their 

due date, even if an extension of time to file is granted. 

The IRS will also charge you interest on penalties 

imposed for failure to file, negligence, fraud, substantial or 

gross valuation misstatements, substantial 

understatements of tax, and reportable transaction 

understatements. Interest is charged on the penalty from 

the due date of the return (including extensions).

Penalties

Late filing. If you don’t file your return by the due date 

(including extensions), the penalty is usually 5% of the 

amount due for each month or part of a month your return 

is late, unless you have a reasonable explanation. If you 

have a reasonable explanation for filing late, include it with 

your return. The penalty can be as much as 25% of the tax 

16 Instructions for Form 1040-SS (2023)
due. The penalty is 15% per month, up to a maximum of 

75%, if the failure to file is fraudulent. If your return is more 

than 60 days late, the minimum penalty will be $485 or the 

amount of any tax you owe, whichever is smaller.

Late payment of tax. If you pay your taxes late, the 

penalty is usually 1/2 of 1% of the unpaid amount for each 

month or part of a month the tax isn't paid. The penalty 

can be as much as 25% of the unpaid amount. It applies 

to any unpaid tax on the return. This penalty is in addition 

to interest charges on late payments.

Frivolous return. In addition to any other penalties, the 

law imposes a penalty of $5,000 for filing a frivolous 

return. A frivolous return is one that doesn't contain 

information needed to figure the correct tax or shows a 

substantially incorrect tax because you take a frivolous 

position or desire to delay or interfere with the tax laws. 

This includes altering or striking out the preprinted 

language above the space where you sign. For a list of 

positions identified as frivolous, see Notice 2010-33, 

2010-17 I.R.B. 609, available at IRS.gov/irb/

2010-17_IRB#NOT-2010-33.

Other. Other penalties can be imposed for, among other 

things, negligence, substantial understatement of tax, 

reportable transaction understatements, filing an 

erroneous refund claim, and fraud. Criminal penalties may 

be imposed for willful failure to file, tax evasion, making a 

false statement, or identity theft. See Pub. 17 for details on 

some of these penalties.

How To Get Tax Help

If you have questions about a tax issue; need help 

preparing your tax return; or want to download free 

publications, forms, or instructions, go to IRS.gov to find 

resources that can help you right away.

Preparing and filing your tax return. After receiving all 

your wage and earnings statements (Forms W-2, W-2G, 

1099-R, 1099-MISC, 1099-NEC, etc.); unemployment 

compensation statements (by mail or in a digital format) or 

other government payment statements (Form 1099-G); 

and interest, dividend, and retirement statements from 

banks and investment firms (Forms 1099), you have 

several options to choose from to prepare and file your tax 

return. You can prepare the tax return yourself, see if you 

qualify for free tax preparation, or hire a tax professional to 

prepare your return.

Free options for tax preparation. Your options for 

preparing and filing your return online or in your local 

community, if you qualify, include the following.

• Free File. This program lets you prepare and file your 

federal individual income tax return for free using 

software or Free File Fillable Forms. However, state 

tax preparation may not be available through Free File. 

Go to IRS.gov/FreeFile to see if you qualify for free 

online federal tax preparation, e-filing, and direct 

deposit or payment options.

• VITA. The Volunteer Income Tax Assistance (VITA) 

program offers free tax help to people with 

low-to-moderate incomes, persons with disabilities, 

and limited-English-speaking taxpayers who need 

help preparing their own tax returns. Go to IRS.gov/

VITA, download the free IRS2Go app, or call 

800-906-9887 for information on free tax return 

preparation.

• TCE. The Tax Counseling for the Elderly (TCE) 

program offers free tax help for all taxpayers, 

particularly those who are 60 years of age and older. 

TCE volunteers specialize in answering questions 

about pensions and retirement-related issues unique 

to seniors. Go to IRS.gov/TCE or download the free 

IRS2Go app for information on free tax return 

preparation.

• MilTax. Members of the U.S. Armed Forces and 

qualified veterans may use MilTax, a free tax service 

offered by the Department of Defense through Military 

OneSource. For more information, go to 

MilitaryOneSource (MilitaryOneSource.mil/MilTax).

Also, the IRS offers Free Fillable Forms, which can be 

completed online and then e-filed regardless of income.

Using online tools to help prepare your return. Go to 

IRS.gov/Tools for the following.

• The Earned Income Tax Credit Assistant (IRS.gov/

EITCAssistant) determines if you’re eligible for the 

earned income credit (EIC).

• The Online EIN Application (IRS.gov/EIN) helps you 

get an employer identification number (EIN) at no 

cost.

• The Tax Withholding Estimator (IRS.gov/W4app) 

makes it easier for you to estimate the federal income 

tax you want your employer to withhold from your 

paycheck. This is tax withholding. See how your 

withholding affects your refund, take-home pay, or tax 

due.

• The First-Time Homebuyer Credit Account Look-up 

(IRS.gov/HomeBuyer) tool provides information on 

your repayments and account balance.

• The Sales Tax Deduction Calculator (IRS.gov/

SalesTax) figures the amount you can claim if you 

itemize deductions on Schedule A (Form 1040).

Getting answers to your tax questions. On 

IRS.gov, you can get up-to-date information on 

current events and changes in tax law.

• IRS.gov/Help: A variety of tools to help you get 

answers to some of the most common tax questions.

• IRS.gov/ITA: The Interactive Tax Assistant, a tool that 

will ask you questions and, based on your input, 

provide answers on a number of tax law topics.

• IRS.gov/Forms: Find forms, instructions, and 

publications. You will find details on the most recent 

tax changes and interactive links to help you find 

answers to your questions.

• You may also be able to access tax law information in 

your electronic filing software.

Need someone to prepare your tax return? There are 

various types of tax return preparers, including enrolled 

agents, certified public accountants (CPAs), accountants, 

and many others who don’t have professional credentials. 

If you choose to have someone prepare your tax return, 

choose that preparer wisely. A paid tax preparer is:

• Primarily responsible for the overall substantive 

accuracy of your return,

• Required to sign the return, and

Instructions for Form 1040-SS (2023) 17
• Required to include their preparer tax identification 

number (PTIN).

Although the tax preparer always signs the return, 

you're ultimately responsible for providing all the 

information required for the preparer to accurately 

prepare your return and for the accuracy of every item 

reported on the return. Anyone paid to prepare tax returns 

for others should have a thorough understanding of tax 

matters. For more information on how to choose a tax 

preparer, go to Tips for Choosing a Tax Preparer on 

IRS.gov.

Employers can register to use Business Services Online. The Social Security Administration (SSA) offers 

online service at SSA.gov/employer for fast, free, and 

secure online W-2 filing options to CPAs, accountants, 

enrolled agents, and individuals who process Form W-2, 

Wage and Tax Statement, and Form W-2c, Corrected 

Wage and Tax Statement.

IRS social media. Go to IRS.gov/SocialMedia to see the 

various social media tools the IRS uses to share the latest 

information on tax changes, scam alerts, initiatives, 

products, and services. At the IRS, privacy and security 

are our highest priority. We use these tools to share public 

information with you. Don’t post your social security 

number (SSN) or other confidential information on social 

media sites. Always protect your identity when using any 

social networking site.

The following IRS YouTube channels provide short, 

informative videos on various tax-related topics in English, 

Spanish, and ASL.

• Youtube.com/irsvideos.

• Youtube.com/irsvideosmultilingua.

• Youtube.com/irsvideosASL.

Watching IRS videos. The IRS Video portal 

(IRSVideos.gov) contains video and audio presentations 

for individuals, small businesses, and tax professionals.

Online tax information in other languages. You can 

find information on IRS.gov/MyLanguage if English isn’t 

your native language.

Free Over-the-Phone Interpreter (OPI) Service. The 

IRS is committed to serving taxpayers with limited-English 

proficiency (LEP) by offering OPI services. The OPI 

Service is a federally funded program and is available at 

Taxpayer Assistance Centers (TACs), most IRS offices, 

and every VITA/TCE tax return site. The OPI Service is 

accessible in more than 350 languages.

Accessibility Helpline available for taxpayers with 

disabilities. Taxpayers who need information about 

accessibility services can call 833-690-0598. The 

Accessibility Helpline can answer questions related to 

current and future accessibility products and services 

available in alternative media formats (for example, braille, 

large print, audio, etc.). The Accessibility Helpline does 

not have access to your IRS account. For help with tax 

law, refunds, or account-related issues, go to IRS.gov/

LetUsHelp.

CAUTION

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Note. Form 9000, Alternative Media Preference, or Form 

9000(SP) allows you to elect to receive certain types of 

written correspondence in the following formats.

• Standard Print.

• Large Print.

• Braille.

• Audio (MP3).

• Plain Text File (TXT).

• Braille Ready File (BRF).

Disasters. Go to IRS.gov/DisasterRelief to review the 

available disaster tax relief.

Getting tax forms and publications. Go to IRS.gov/

Forms to view, download, or print all the forms, 

instructions, and publications you may need. Or, you can 

go to IRS.gov/OrderForms to place an order.

Getting tax publications and instructions in eBook 

format. Download and view most tax publications and 

instructions (including the Instructions for Form 1040) on 

mobile devices as eBooks at IRS.gov/eBooks.

IRS eBooks have been tested using Apple's iBooks for 

iPad. Our eBooks haven’t been tested on other dedicated 

eBook readers, and eBook functionality may not operate 

as intended.

Access your online account (individual taxpayers only). Go to IRS.gov/Account to securely access 

information about your federal tax account.

• View the amount you owe and a breakdown by tax 

year.

• See payment plan details or apply for a new payment 

plan.

• Make a payment or view 5 years of payment history 

and any pending or scheduled payments.

• Access your tax records, including key data from your 

most recent tax return, and transcripts.

• View digital copies of select notices from the IRS.

• Approve or reject authorization requests from tax 

professionals.

• View your address on file or manage your 

communication preferences.

Get a transcript of your return. With an online account, 

you can access a variety of information to help you during 

the filing season. You can get a transcript, review your 

most recently filed tax return, and get your adjusted gross 

income. Create or access your online account at IRS.gov/

Account.

Tax Pro Account. This tool lets your tax professional 

submit an authorization request to access your individual 

taxpayer IRS online account. For more information, go to 

IRS.gov/TaxProAccount.

Using direct deposit. The safest and easiest way to 

receive a tax refund is to e-file and choose direct deposit, 

which securely and electronically transfers your refund 

directly into your financial account. Direct deposit also 

avoids the possibility that your check could be lost, stolen, 

destroyed, or returned undeliverable to the IRS. Eight in 

10 taxpayers use direct deposit to receive their refunds. If 

you don’t have a bank account, go to IRS.gov/

DirectDeposit for more information on where to find a bank 

or credit union that can open an account online.

18 Instructions for Form 1040-SS (2023)
Reporting and resolving your tax-related identity 

theft issues. 

• Tax-related identity theft happens when someone 

steals your personal information to commit tax fraud. 

Your taxes can be affected if your SSN is used to file a 

fraudulent return or to claim a refund or credit.

• The IRS doesn’t initiate contact with taxpayers by 

email, text messages (including shortened links), 

telephone calls, or social media channels to request 

or verify personal or financial information. This 

includes requests for personal identification numbers 

(PINs), passwords, or similar information for credit 

cards, banks, or other financial accounts.

• Go to IRS.gov/IdentityTheft, the IRS Identity Theft 

Central webpage, for information on identity theft and 

data security protection for taxpayers, tax 

professionals, and businesses. If your SSN has been 

lost or stolen or you suspect you’re a victim of 

tax-related identity theft, you can learn what steps you 

should take.

• Get an Identity Protection PIN (IP PIN). IP PINs are 

six-digit numbers assigned to taxpayers to help 

prevent the misuse of their SSNs on fraudulent federal 

income tax returns. When you have an IP PIN, it 

prevents someone else from filing a tax return with 

your SSN. To learn more, go to IRS.gov/IPPIN.

Ways to check on the status of your refund. 

• Go to IRS.gov/Refunds.

• Download the official IRS2Go app to your mobile 

device to check your refund status.

• Call the automated refund hotline at 800-829-1954.

The IRS can’t issue refunds before mid-February 

for returns that claimed the additional child tax 

credit (ACTC). This applies to the entire refund, 

not just the portion associated with the credit.

Making a tax payment. Payment of U.S. tax must be 

remitted to the IRS in U.S. dollars. Digital assets are not 

accepted. Go to IRS.gov/Payments for information on how 

to make a payment using any of the following options.

• IRS Direct Pay: Pay your individual tax bill or estimated 

tax payment directly from your checking or savings 

account at no cost to you.

• Debit Card, Credit Card, or Digital Wallet: Choose an 

approved payment processor to pay online or by 

phone.

• Electronic Funds Withdrawal: Schedule a payment 

when filing your federal taxes using tax return 

preparation software or through a tax professional.

• Electronic Federal Tax Payment System: Best option 

for businesses. Enrollment is required.

• Check or Money Order: Mail your payment to the 

address listed on the notice or instructions.

• Cash: You may be able to pay your taxes with cash at 

a participating retail store.

• Same-Day Wire: You may be able to do same-day 

wire from your financial institution. Contact your 

financial institution for availability, cost, and time 

frames.

Note. The IRS uses the latest encryption technology to 

ensure that the electronic payments you make online, by 

CAUTION

!

phone, or from a mobile device using the IRS2Go app are 

safe and secure. Paying electronically is quick, easy, and 

faster than mailing in a check or money order.

.

What if I can’t pay now? Go to IRS.gov/Payments for 

more information about your options.

• Apply for an online payment agreement (IRS.gov/

OPA) to meet your tax obligation in monthly 

installments if you can’t pay your taxes in full today. 

Once you complete the online process, you will 

receive immediate notification of whether your 

agreement has been approved.

• Use the Offer in Compromise Pre-Qualifier to see if 

you can settle your tax debt for less than the full 

amount you owe. For more information on the Offer in 

Compromise program, go to IRS.gov/OIC.

Filing an amended return. Go to IRS.gov/Form1040X 

for information and updates.

Checking the status of your amended return. Go to 

IRS.gov/WMAR to track the status of Form 1040-X 

amended returns.

It can take up to 3 weeks from the date you filed 

your amended return for it to show up in our 

system, and processing it can take up to 16 

weeks.

Understanding an IRS notice or letter you’ve received. Go to IRS.gov/Notices to find additional 

information about responding to an IRS notice or letter.

Responding to an IRS notice or letter. You can now 

upload responses to all notices and letters using the 

Document Upload Tool. For notices that require additional 

action, taxpayers will be redirected appropriately on 

IRS.gov to take further action. To learn more about the 

tool, go to IRS.gov/Upload.

Note. You can use Schedule LEP (Form 1040), Request 

for Change in Language Preference, to state a preference 

to receive notices, letters, or other written communications 

from the IRS in an alternative language. You may not 

immediately receive written communications in the 

requested language. The IRS’s commitment to LEP 

taxpayers is part of a multi-year timeline that is scheduled 

to begin providing translations in 2023. You will continue to 

receive communications, including notices and letters in 

English until they are translated to your preferred 

language.

Contacting your local TAC. Keep in mind, many 

questions can be answered on IRS.gov without visiting a 

TAC. Go to IRS.gov/LetUsHelp for the topics people ask 

about most. If you still need help, TACs provide tax help 

when a tax issue can’t be handled online or by phone. All 

TACs now provide service by appointment, so you’ll know 

in advance that you can get the service you need without 

long wait times. Before you visit, go to IRS.gov/

TACLocator to find the nearest TAC and to check hours, 

available services, and appointment options. Or, on the 

IRS2Go app, under the Stay Connected tab, choose the 

Contact Us option and click on “Local Offices.”

CAUTION

!

Instructions for Form 1040-SS (2023) 19
The Taxpayer Advocate Service (TAS) Is Here To 

Help You

What Is TAS?

TAS is an independent organization within the IRS that 

helps taxpayers and protects taxpayer rights. Their job is 

to ensure that every taxpayer is treated fairly and that you 

know and understand your rights under the Taxpayer Bill 

of Rights.

How Can You Learn About Your Taxpayer Rights?

The Taxpayer Bill of Rights describes 10 basic rights that 

all taxpayers have when dealing with the IRS. Go to 

TaxpayerAdvocate.IRS.gov to help you understand what 

these rights mean to you and how they apply. These are 

your rights. Know them. Use them.

What Can TAS Do For You?

TAS can help you resolve problems that you can’t resolve 

with the IRS. And their service is free. If you qualify for 

their assistance, you will be assigned to one advocate 

who will work with you throughout the process and will do 

everything possible to resolve your issue. TAS can help 

you if:

• Your problem is causing financial difficulty for you, 

your family, or your business;

• You face (or your business is facing) an immediate 

threat of adverse action; or

• You’ve tried repeatedly to contact the IRS but no one 

has responded, or the IRS hasn’t responded by the 

date promised.

How Can You Reach TAS?

TAS has offices in every state, the District of Columbia, 

and Puerto Rico. To find your advocate's number:

• Go to TaxpayerAdvocate.IRS.gov/Contact-Us;

• Download Pub. 1546, Taxpayer Advocate Service Is 

Your Voice at the IRS, available at IRS.gov/pub/irs-pdf/

p1546.pdf;

• Call the IRS toll free at 800-TAX-FORM 

(800-829-3676) to order a copy of Pub. 1546;

• Check your local directory; or

• Call TAS toll free at 877-777-4778.

How Else Does TAS Help Taxpayers?

TAS works to resolve large-scale problems that affect 

many taxpayers. If you know of one of these broad issues, 

report it to TAS at IRS.gov/SAMS. Be sure to not include 

any personal taxpayer information.

Low Income Taxpayer Clinics (LITCs)

LITCs are independent from the IRS and TAS. LITCs 

represent individuals whose income is below a certain 

level and who need to resolve tax problems with the IRS. 

LITCs can represent taxpayers in audits, appeals, and tax 

collection disputes before the IRS and in court. In addition, 

LITCs can provide information about taxpayer rights and 

responsibilities in different languages for individuals who 

speak English as a second language. Services are offered 

for free or a small fee. For more information or to find an 

LITC near you, go to the LITC page at 

TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134, 

Low Income Taxpayer Clinic List, at IRS.gov/pub/irs-pdf/

p4134.pdf.

Territory Resources

Addresses of walk-in sites in each territory and other ways 

to get forms and publications are listed below.

American Samoa 

American Samoa Government

Tax Office

Executive Office Building

Pago Pago, AS 96799

You can order forms and publications by calling 

684-633-4181.

You can download forms by going to 

americansamoa.gov/tax-office.

CNMI 

CNMI

Division of Revenue and Taxation

P.O. Box 5234 CHRB

Dandan Commercial Center

Saipan, MP 96950

You can order forms and publications by calling 

670-664-1000.

You can download forms by going to 

Finance.gov.mp/forms.php.

Guam 

Department of Revenue and Taxation

Taxpayer Services Division

P.O. Box 23607

GMF, Guam 96921

For a list of services, go to MyGuamtax.com.

You can order forms and publications by calling 

671-635-1840 or 671-635-1841.

Puerto Rico 

U.S. Internal Revenue Service

48 Carr 165 km.1.2

City View Plaza II Bldg.

Guaynabo, PR 00968-8000

To pay, call 787-620-2323, option 2.

20 Instructions for Form 1040-SS (2023)
Departamento de Hacienda

Negociado de Asistencia Contributiva

P.O. Box 9024140

San Juan, P.R. 00902-4140

For a list of services, go to Hacienda.pr.gov.

USVI 

USVI Bureau of Internal Revenue (STT)

6115 Estate Smith Bay

Suite 225

St. Thomas, VI 00802

USVI Bureau of Internal Revenue (STJ)

P.O. Box 8305

St. John, VI 00831

USVI Bureau of Internal Revenue (STX)

4008 Estate Diamond–Plot 7B

Christiansted, VI 00820-4421

You can order forms and publications by calling 

340-715-1040 (STT), 340-777-1446 (STJ), and 

340-773-1040 (STX).

You can get forms and publications at the Virgin 

Islands Bureau of Internal Revenue at bir.vi.gov/

form.

Note. The addresses indicated above for the territories 

are subject to change.

Disclosure, Privacy Act, and Paperwork Reduction 

Act Notice. The IRS Restructuring and Reform Act of 

1998, the Privacy Act of 1974, and the Paperwork 

Reduction Act of 1980 require that when we ask you for 

information, we must first tell you our legal right to ask for 

the information, why we are asking for it, and how it will be 

used. We must also tell you what could happen if we do 

not receive it and whether your response is voluntary, 

required to obtain a benefit, or mandatory under the law.

This notice applies to all records and other material (in 

paper or electronic format) you file with us, including this 

tax return. It also applies to any questions we need to ask 

you so we can complete, correct, or process your return; 

figure your tax; and collect tax, interest, or penalties.

Our legal right to ask for information is Internal Revenue 

Code sections 6001, 6011, and 6012(a), and their 

regulations. They say that you must file a return or 

statement with the IRS and pay to the United States 

Treasury any tax for which you are liable. Your response is 

mandatory under these sections. Section 6109 requires 

you to provide your identifying number on the return. This 

is so we know who you are, and can process your return 

and other papers. You must fill in all parts of the tax form 

that apply to you.

You are not required to provide the information 

requested on a form that is subject to the Paperwork 

Reduction Act unless the form displays a valid OMB 

control number. Books or records relating to a form or its 

instructions must be retained as long as their contents 

may become material in the administration of any Internal 

Revenue law.

We ask for return information to carry out the tax laws of 

the United States. We need it to figure and collect the right 

amount of tax.

If you do not file a return, do not provide the information 

we ask for, or provide fraudulent information, you may be 

charged penalties and be subject to criminal prosecution. 

We may also have to disallow any exclusions, credits, 

deductions, or adjustments shown on the tax return. This 

could make the tax higher or delay any refund, and the 

calculation of your social security benefits may be 

affected. Interest may also be charged.

Generally, tax returns and return information are 

confidential, as stated in section 6103. However, section 

6103 allows or requires the IRS to disclose or give the 

information shown on your tax return to others as 

described in the Code. For example, we may disclose your 

tax information to the SSA for use in calculating your 

social security benefits; to the Department of Justice to 

enforce the tax laws, both civil and criminal; and to cities, 

states, the District of Columbia, and U.S. commonwealths 

or territories to carry out their tax laws.

We may disclose your tax information to other persons 

as necessary to obtain information needed to determine 

the amount of or to collect the tax you owe. We may 

disclose your tax information to the Comptroller General of 

the United States to permit the Comptroller General to 

review the Internal Revenue Service. We may disclose 

your tax information to Committees of Congress; federal, 

state, and local child support agencies; and to other 

federal agencies for the purposes of determining 

entitlement for benefits or the eligibility for and the 

repayment of loans. We may also disclose this information 

to other countries under a tax treaty, or to federal and state 

agencies to enforce federal nontax criminal laws, or to 

federal law enforcement and intelligence agencies to 

combat terrorism.

Keep this notice with your records. It may help you if we 

ask you for other information. If you have questions about 

the rules for filing and giving information, call or visit any 

IRS office.

The table below shows burden estimates as of 

November 2023, for taxpayers filing a 2023 Form 1040-SS 

tax return.

Form 

Average Time 

Burden (Hours) Average Cost*

1040-SS 7 $40

* Dollars rounded to the nearest $10.

Reported time and cost burdens are national averages 

and do not necessarily reflect a “typical” case. Most 

taxpayers experience lower than average burden, with 

taxpayer burden varying considerably by taxpayer type. 

The estimated average time burden for all taxpayers filing 

a Form 1040-SS is 7 hours, with an average cost of $40 

per return. This average includes all related forms and 

Instructions for Form 1040-SS (2023) 21
schedules, across all preparation methods and taxpayer 

activities. Within these estimates there is significant 

variation in taxpayer activity.

Out-of-pocket costs include any expenses incurred by 

taxpayers to prepare and submit their tax returns. 

Examples include tax return preparation and submission 

fees, postage and photocopying costs, and tax 

preparation software costs. Tax preparation fees vary 

widely depending on the tax situation of the taxpayer, the 

type of professional preparer, and the geographic area.

If you have comments concerning the accuracy of 

these time estimates or suggestions for making this form 

simpler, we would be happy to hear from you. You can 

send us comments from IRS.gov/FormComments or you 

can write to the Internal Revenue Service, Tax Forms and 

Publications, 1111 Constitution Ave. NW, IR-6526, 

Washington, DC 20224. Do not send the form to this 

address. Instead, see Where To File in the General 

Instructions, earlier.

Although we can't respond individually to each 

comment received, we do appreciate your feedback and 

will consider your comments as we revise our tax 

products. Don’t send tax questions, tax returns, or 

payments to the above address.

22 Instructions for Form 1040-SS (2023)