Source: https://www.irs.gov/instructions/i1040ss
Timestamp: 2019-04-22 04:56:21+00:00

Document:
Additional child tax credit (ACTC).
Deductions for business meal and entertainment expenses.
Maximum income subject to social security tax for 2018.
Optional methods to figure net earnings.
Maximum income subject to social security tax for 2019.
Individual taxpayer identification number (ITIN) renewal.
Refunds for returns that claim the ACTC.
Bona fide residents of Puerto Rico.
Bona fide residents of American Samoa, the CNMI, Guam, or the USVI.
Where to file extension requests.
Disaster tax relief for residents of Puerto Rico and the U.S. Virgin Islands.
Joint and several tax liability.
Employee social security and Medicare tax on tips not reported to employer.
Uncollected employee social security and Medicare tax on tips.
Uncollected employee social security and Medicare tax on group-term life insurance.
Uncollected employee social security and Medicare tax on wages.
Repayment of excess advance payments of the health coverage tax credit.
Amount paid with request for extension of time to file.
Extension of time to pay.
Information about your qualifying child.
Qualifying person for the credit for other dependents.
Taxpayer identification number requirements for the credit for other dependents.
Disclosure, Privacy Act, and Paperwork Reduction Act Notice.
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.
Beginning in 2018, bona fide residents of Puerto Rico who claim the ACTC calculate the credit differently.
The maximum amount of the ACTC has increased to $1,400 per qualifying child.
See the Additional Child Tax Credit Worksheet Part II, Line 3 and Taxpayer identification number requirements under Part II—Bona Fide Residents of Puerto Rico Claiming Additional Child Tax Credit, later, for more information.
Beginning in 2018, more small business taxpayers (defined later in Part III and Part IV) may qualify to use the cash method of accounting and be exempt from capitalizing certain expenses under section 263A. In addition, small business taxpayers may not be required to account for inventories and may not be subject to the business interest expense limitation. See Part III—Profit or Loss From Farming or Part IV—Profit or Loss From Business (Sole Proprietorship), later.
Beginning in 2018, your business interest expense deduction may be limited. For more information, see Part III—Profit or Loss From Farming or Part IV—Profit or Loss From Business (Sole Proprietorship), later.
Beginning in 2018, you can no longer deduct entertainment expenses. You may still deduct 50% of your business meal expenses. For more information, see Part III—Profit or Loss From Farming or Part IV—Profit or Loss From Business (Sole Proprietorship), later.
For 2018, the maximum amount of self-employment income subject to social security is $128,400.
For 2018, the maximum income for using the optional methods is $5,280.
You may be required to pay Additional Medicare Tax. See the instructions for Part I, Line 5, for more information. Also, you may need to report Additional Medicare Tax withheld by your employer. See the instructions for Part I, Line 11, for more information.
For 2019, the maximum amount of self-employment income subject to social security is $132,900.
The due date to file Form 1040-SS is April 15, 2019.
If you expect to owe self-employment (SE) tax of $1,000 or more for 2019, 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.
Go to IRS.gov/account to securely access information about your federal tax account. You must authenticate your identity. View the amount you owe, review the past 24 months of your payment history, access online payment options, and create or modify an online payment agreement. You also can access your tax records online.
You may need to renew your ITIN. For more information, see the Instructions for Form W-7, Application for IRS Individual Taxpayer Identification Number.
If you don't have an SSN or ITIN issued on or before the due date of your 2018 Form 1040-SS (including extensions), you can't claim the ACTC on an original or amended Form 1040-SS. Also, your qualifying child must have an SSN valid for employment issued prior to the due date of your 2018 Form 1040-SS (including extensions).
See Taxpayer identification number requirements under Part II—Bona Fide Residents of Puerto Rico Claiming Additional Child Tax Credit, later.
The IRS expects the earliest ACTC related refunds to be available in taxpayer bank accounts or debit cards starting February 27, 2018, if these taxpayers chose direct deposit and there are no other issues with their tax return. 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.
You can e-file Form 1040-SS. For general information about electronic filing, visit IRS.gov/efile.
The best way to pay your taxes is with IRS Direct Pay. It's the safe, easy, and free way to pay from your checking or savings account in one online session. Go to IRS Direct Pay on IRS.gov.
This form is for residents of the U.S. Virgin Islands (USVI), Guam, American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), and the Commonwealth of Puerto Rico (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. Residents of Puerto Rico may file Form 1040-PR in place of Form 1040-SS.
One purpose of the form is to report net earnings from self-employment 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 already are receiving social security or Medicare benefits.
See Who Must File below for additional uses of this form.
You also may be required to file an income tax return with the government of Guam, American Samoa, the USVI, the CNMI, or Puerto Rico. Check with your local tax office for more details.
You must file Form 1040-SS if you meet all three requirements below.
You, or your spouse if filing a joint return, had net earnings from self-employment (from other than church employee income) of $400 or more (or you had church employee income of $108.28 or more—see Church Employees, later). However, see Exceptions, later.
You do not have to file Form 1040 with the United States.
Puerto Rico (you can file either Form 1040-PR (in Spanish) or Form 1040-SS).
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" in Part VI. See Part VI—Optional Methods To Figure Net Earnings, later.
Claim the health coverage tax credit or reconcile advance payments of the health coverage tax credit made for you, your spouse, or a dependent (bona fide residents of Puerto Rico only).
You must pay SE tax if you had net earnings of $400 or more as a self-employed person. If you are in business (farm or nonfarm) for yourself, you are self-employed.
You also must pay SE tax on your share of certain partnership income and your guaranteed payments. See Partnership Income or Loss in the instructions for Part V, later.
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 self-employment tax is church employee income, skip lines 1a through 4b in Part V. Enter "-0-" on line 4c and go to line 5a.
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 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 $400 or more subject to SE tax, see Part V, line A.
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, include this income in Part IV, line 1. But do not report it in Part V, line 5a; it isn't considered church employee income.
The value of meals and lodging provided to you, your spouse, and your dependents for your employer's convenience.
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 Form 1040-SS, Part IV. Instead, figure your SE tax by completing Part V, including on line 2 this income and any rental (parsonage) allowance or the value of meals and lodging provided to you. 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.
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. If you filed Form 4029 and have received IRS approval, don't not file Form 1040-SS. See Pub. 517 for details.
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 onPart IV, line 1. Enter the net amount from Part IV, line 27, on Part V, 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.
In most cases, if you are a bona fide resident of Guam, American Samoa, the USVI, the CNMI, or Puerto Rico living outside the CNMI or territories, you must still pay any applicable SE Tax.
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 only to the country you live in.
Do not send Form 1040-SS to this address. Instead, see Where To File , later.
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 Internal Revenue Service.
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 are responsible for paying self-employment tax on your net earnings from self-employment; not the bankruptcy estate.
Enter on the dotted line next to line 3 of Form 1040-SS, Part V, "Chap. 11 bankruptcy income" and 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 the Instructions for Form 1040.
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 Part III or Part IV for each trade or business, and combine the net earnings in a single Part V.
If both you and your spouse have self-employment income from separate farm or nonfarm businesses, each of you must complete and file a separate Part III or Part IV. Be sure to enter at the top of each Part III or Part IV the name and SSN of the spouse who owns the business. Each of you also must complete a separate Part V. Attach these pages to a single Form 1040-SS.
If you and your spouse jointly own and operate an unincorporated business (farm or nonfarm) 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 Part III or Part IV. Instead, file the appropriate partnership return.
If you and your spouse materially participate (see Material participation in the 2018 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 Part III or Part IV, as well as a separate Part V. On each line of your separate Part III or Part IV, you must enter your share of the applicable income, deduction, or loss. For complete information on this election, see the 2018 Instructions for Schedule E (Form 1040).
For more information on QJVs, go to IRS.gov and enter "qualified joint venture" in the search box.
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 Part V, later).
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 (possession, U.S. source, or other foreign source), you may need to file other tax forms. See Pub. 570 and Form 4835, for more information.
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. possession, 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 Part V, later.
If you and your spouse elected to treat the business as a QJV, see Exception—Qualified joint venture (QJV), earlier.
If you file on a calendar year basis, file by April 15, 2019.
If you file on a fiscal year basis, file by the 15th day of the 4th month after the close of your fiscal year.
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.
You can apply for an automatic 6-month extension of time to file Form 1040-SS (until October 15, 2019, for calendar year taxpayers). To get this automatic extension, you must file Form 4868, by the regular due date of your return (April 15, 2019, for calendar year taxpayers). You can file Form 4868 either by paper or electronically through IRS e-file. For details, see the instructions on Form 4868.
This 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.
You can apply for the automatic 6-month extension described above, or you can receive an automatic 2-month extension and then apply for an additional 4-month extension if you still need more time.
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, 2019, 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 return.
To get this automatic extension, you must file Form 1040-SS by the extended due date (June 17, 2019, for calendar year taxpayers) and attach a statement explaining that on the regular due date of your return you were a bona fide resident of American Samoa, the CNMI, Guam, or the USVI.
If you can't file your return within the automatic 2-month extension period, in most cases you can get an additional 4 months to file your return, for a total of 6 months. File Form 4868 by the extended due date allowed by the 2-month extension (June 17, 2019, 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 return.
Due to Hurricane Irma and Hurricane Maria, the 14-day period of absence resulting from a major disaster, which does not count against your days of presence outside a relevant U.S. territory, has been extended to 268 days effective beginning September 6, 2017, and ending May 31, 2018.
Therefore, an individual who is outside of Puerto Rico or the U.S. Virgin Islands on any day during this 268-day period will be treated as leaving or being unable to return to the relevant U.S. territory as a result of Hurricanes Irma or Maria, and will not lose their status as a bona fide resident of Puerto Rico or the U.S. Virgin Islands during this period. For more information, see Notice 2018-19 available at IRS.gov/irb/2018-12_IRB#NOT-2018-19, which modified Notice 2017-56 available at IRS.gov/irb/2017-43_IRB#NOT-2017-56.
If your tax year is a fiscal year, use the tax rate and earnings base that apply at the time the fiscal year begins. Don’t prorate the tax or earnings base for a fiscal year that overlaps the date of a rate or earnings base change.
To ensure proper credit to your social security account, enter your name and SSN, and your spouse's if filing a joint return, exactly as shown on your social security card. If you do not have an SSN, get Form SS-5, Application for a Social Security Card, from an SSA district office or online at SSA.gov/forms/ss-5.pdf.
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.
Check the filing status that applies to you.
You meet all of the following conditions.
You lived apart from your spouse for the last 6 months of 2018. Temporary absences for special circumstances, such as business, medical care, school, or military service, count as time lived in the home.
You file a separate return from your spouse.
You paid over half the cost of keeping up your home for 2018.
Your home was the main home of your child, adopted child, stepchild, or eligible foster child for more than half of 2018. Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also, a child is considered to have lived with you for more than half of 2018 if the child was born or died in 2018 and your home was the child's home for more than half of the time he or she was alive.
If you filed Form 1040, you could claim the child as your dependent or could claim the child except that the child's other parent can claim the child under the rules for children of divorced or separated parents (see Pub. 501).
You can choose this filing status if you were married at the end of 2018 and both you and your spouse agree to file a joint return. You also can choose this filing status if your spouse died in 2018 and you didn’t remarry in 2018.
If you choose to file a joint return, check the box for married filing jointly and be sure to 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 Part V and, if applicable, Part VI. If necessary, attach a separate Part III or Part IV for your spouse's farm or nonfarm business.
If you file a joint return, both you and your spouse generally are responsible for the tax and any interest or penalties due on the return. This means that if one spouse doesn't pay the tax due, the other may have to.
Given all the facts and circumstances, it wouldn’t be fair to hold you liable for the tax.
You can choose this filing status if you were married at the end of 2018. This method may benefit you if you want to be responsible only for your own tax.
Enter the required information for each child for which you are claiming the ACTC on Part II, line 3. See Qualifying for the Credit under Part II—Bona Fide Residents of Puerto Rico Claiming Additional Child Tax Credit, later.
You cannot take the credit for other dependents on Form 1040-SS. Do not enter a person who is a qualifying person for purposes of the credit for other dependents on Part I, line 2. For more information on how the credit for other dependents may affect the calculation of your ACTC, see Specific Instructions for the ACTC Worksheet, later.
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 $2,100 or more in 2018.
You paid total cash wages of $1,000 or more in any calendar quarter of 2017 or 2018 to all household employees.
Enter the total Additional Medicare Tax from line 18 of Form 8959 on line 5. Attach Form 8959. See Form 8959 and the Instructions for Form 8959 for more information.
Include the following taxes in the line 6 total.
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 line 6, enter "Tax on Tips," and the amount of tax due (from Form 4137, line 13). Be sure to include this tax in the total for line 6. Attach to Form 1040-SS the completed Form 4137.
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 22 and 23 of your Form 499R-2/W-2PR. Include this tax in the total for line 6. Enter the amount of this tax and "Uncollected Tax" on the dotted line next to line 6.
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. Enter the amount of this tax and "Uncollected Tax" on the dotted line next to line 6.
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. Enter the amount of tax due (from Form 8919, line 13) and "Uncollected Tax" on the dotted line next to line 6, and include this tax in the total for line 6. Attach to Form 1040-SS the completed Form 8919.
If you received the benefit of advance payments of the health coverage tax credit for months you weren’t eligible, the amount on line 5 of Form 8885, may be negative. On the dotted line next to line 6, enter "HCTC" and the additional tax as a positive amount. Include this tax in the total for line 6. Attach the completed Form 8885 to Form 1040-SS.
Enter any estimated tax payments you made for 2018 including any overpayment from your 2017 return that you applied to your 2018 estimated tax. If you or your spouse paid separate estimated tax 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 paid joint estimated tax but are now filing separate 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 returns for 2018. For an example of how to do this, see Pub. 505.
If you, or your spouse if filing a joint return, had more than one employer for 2018, and total wages of more than $128,400, too much social security tax may have been withheld. You can take a credit on this line for the amount withheld in excess of $7,960.80. But if any one employer withheld more than $7,960.80, 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 Forms W-2AS, W-2CM, W-2GU, W-2VI, or 499R-2/W-2PR. See Pub. 505 for more information.
If, during 2018, you were a bona fide resident of Puerto Rico and an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment trade adjustment assistance (RTAA) recipient, Pension Benefit Guaranty Corporation (PBGC) payee, or qualifying family member, see the 2018 Form 8885, and its instructions to figure the amount of your credit, if any.
See chapter 1 of Pub. 570 for the bona fide residency rules.
Add lines 7 through 10. Enter the total on line 11.
If you had Additional Medicare Tax withheld by your employer in 2018, include the amount shown on Form 8959, line 24, in the total for line 11. On the dotted line next to line 11, enter "Form 8959" and show the amount. Attach Form 8959. See Form 8959 and the Instructions for Form 8959 for more information.
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 11 the convenience fee you were charged. On the dotted line next to line 11, enter "Form 4868" and show the amount paid.
Complete lines 13b through 13d if you want your refund deposited to only one account.
If you don’t want your refund directly deposited to your account, don’t check the box on line 13a. Draw a line through the boxes on lines 13b and 13d. We will send you a check instead.
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 file a joint return and check the box on line 13a and attach Form 8888 or fill in lines 13b through 13d, your spouse may get at least part of the refund.
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.
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.
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.
Your checks state they are payable through a financial institution different from the one at which you have your checking account.
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. For a TreasuryDirect® online account, check the "Savings" box.
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.
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. The IRS isn’t responsible if a financial institution rejects a direct deposit.
Enter on line 14 the amount, if any, of the overpayment on line 12 you want applied to your 2019 estimated tax. The election to apply part or all of the overpaid amount to your 2019 estimated tax can't be changed later.
To avoid interest and penalties, pay your taxes in full by April 15, 2019. You don’t have to pay if line 15 is under $1.
Don’t include any estimated tax payment for 2019 in this payment. Instead, make the estimated tax payment separately.
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 by April 15, 2019. 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, 2019. You must pay the tax before the extension runs out. Penalties and interest will be imposed until taxes are paid in full. To get Form 1127, and the most up-to-date information, go to IRS.gov/forms-pubs/about-form-1127.
If you were a bona fide resident of Puerto Rico for the tax year and you qualify to claim the ACTC, you must list each qualifying child (defined later) in Part I, line 2. Also complete Part II and the Additional Child Tax Credit Worksheet Part II, Line 3 , later, to figure the amount of your credit.
If you take the ACTC even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the ACTC rules, you won't be allowed to take the child tax credit, credit for other dependents, or the ACTC for 2 years even if you are otherwise eligible to do so. If you take the ACTC even though you aren’t eligible and it is later determined that you fraudulently took the credit, you won't be allowed to take the child tax credit, the credit for other dependents, or the ACTC for 10 years. See the Form 8862 and its instructions for more information. You also may have to pay penalties.
You may be able to claim the ACTC for 2018 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 return, can be claimed as a dependent on someone else's U.S. income tax return.
You had three or more qualifying children (defined below).
You must have three or more qualifying children to claim the ACTC.
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.
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.
Was under 17 at the end of 2018.
Was younger than you (or your spouse, if filing jointly) or was permanently and totally disabled (see Age Test in Pub. 501).
Didn’t provide over half of his or her own support for 2018.
Lived with you for more than half of 2018. If the child didn’t live with you for the required time, see Residency Test in Pub. 501.
Isn’t filing a joint return for 2018 or is filing a joint return for 2018 only to claim a refund of estimated or withheld taxes. See examples under Joint Return Test (To Be a Qualifying Child) in Pub. 501.
Was a U.S. citizen, U.S. national, or a U.S. resident alien.
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.
In Part I, line 2, enter each qualifying child's name, SSN, and relationship to you. If you have more than six qualifying children, attach a statement to Form 1040-SS with the required information. If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly) for 2018, see Qualifying Child of More Than One Person in Pub. 501.
Each qualifying child must have the required SSN. If you have a qualifying child who doesn’t have the required SSN, you can't use the child to claim the ACTC on either your original or an amended 2018 return. The required SSN is one that is valid for employment and that’s issued before the due date of your 2018 return (including extensions).
You must have a taxpayer identification number by the due date of your return. If you don’t have an SSN or ITIN issued on or before the due date of your 2018 return (including extensions), you can’t claim the ACTC on either your original or an amended 2018 return. If you apply for an ITIN on or before the due date of your 2018 return (including extensions) and the IRS issues you an ITIN as a result of the application, the IRS will consider your ITIN as issued on or before the due date of your return.
For purposes of figuring the ACTC, you must report all of your income derived from sources within Puerto Rico that is excluded from U.S. tax because you were a bona fide resident of Puerto Rico.
This includes items such as wages, interest, dividends, taxable pensions and annuities, and taxable social security benefits. Also include any profit or (loss) from Part III, line 36, and Part IV, line 27. For more information on these and other types of income to include on line 1, see the Form 1040 instructions. See Pub. 570, for the rules to use in determining your Puerto Rico source income.
Enter the amount of your 2018 withheld social security, Medicare, and Additional Medicare taxes from Puerto Rico Form(s) 499R-2/W-2PR, boxes 18 and 20. If married filing jointly, include your spouse’s amounts with yours.
For information about Form 499R-2/W-2PR, go to the Departamento de Hacienda website at Hacienda.gobierno.pr/.
Use the Additional Child Tax Credit Worksheet—Part II, Line 3 to figure your ACTC. Enter the amount from line 19 of the worksheet on Part II, line 3.
The ACTC may be limited if your income derived from sources within Puerto Rico exceeds the amounts shown on line 4 of the ACTC Worksheet. Calculate the child tax credit (CTC) on line 7 and the credit for other dependents on line 8 as part of figuring the limitation, if any, of your ACTC even though you cannot take the CTC or credit for other dependents on Form 1040-SS.
Multiply the number of qualifying children entered on line 2 of the worksheet by $2,000 and enter the result on line 7. If you have a child who is 17 or older that was not reported on line 2, you may be able to include that child in the calculation of line 8, discussed next.
Multiply the number of other dependents who meet additional criteria (defined next), including children who are 17 or older, by $500 and enter the amount on line 8.
If you include dependents on line 8 of the worksheet, 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.
Tax identification number (SSN, ITIN, or adoption taxpayer identification number (ATIN)).
Relationship to the person(s) filing Form 1040-SS.
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.
Cannot be reported on Part I, line 2, of Form 1040-SS, and lines 2 and 7 of the ACTC worksheet.
Was a U.S. citizen, U.S. national, or a U.S. resident alien. For more information, see Pub. 519. If the person is your adopted child, see Adopted child next.
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 2018, that child meets requirement 3 above, under Qualifying person 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 before the due date of your 2018 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.
1. Do you have three or more qualifying children under age 17 with the required SSN?
□ No. Stop. You can't claim the credit.
□ Yes. Go to line 2.
2. Number of qualifying children _______ × $1,400. Enter the result 2.
3. Enter the amount from Part II, line 1 3.
4. Enter the amount shown below for your filing status 4.
5. Is the amount on line 3 more than the amount on line 4?
□ No. Leave line 5 blank. Enter the amount from line 2 on line 11, and go to line 12.
□ Yes. Subtract line 4 from line 3. If the result isn't a multiple of $1,000, increase it to the next multiple of $1,000 (for example, increase $425 to $1,000, increase $1,025 to $2,000, etc.) 5.
6. Multiply the amount on line 5 by 5% (.05). Enter the result 6.
7. Number of qualifying children from line 2 x $2,000. Enter the result 7.
8. Number of other dependents, including children who are not under age 17 ________ x $500. Enter the result. See the Line 8 instructions 8.
9. Add lines 7 and 8. 9.
10. Is the amount on line 9 more than the amount on line 6?
□ Yes. Subtract line 6 from line 9. Enter the result 10.
11. Enter the smaller of line 2 or line 10 11.
14. Add lines 12 and 13. Enter the result 14.
15. Enter the amount, if any, of Additional Medicare Tax withheld (Form 8959, line 22) 15.
16. Subtract line 15 from line 14. Enter the result 16.
17. Enter the amount, if any, from Part I, line 8 17.
18. Is the amount on line 16 more than the amount on line 17?
□ Yes. Subtract line 17 from line 16. Enter the result 18.
19. Additional child tax credit. Enter the smaller of line 11 or line 18 here and on Form 1040-SS, Part II, line 3 19.
For assistance with Part III (Profit or Loss From Farming), see the 2018 Instructions for Schedule F (Form 1040), and Pub. 225.
The accounting method you used to record your farm income determines whether you complete Section A or C, in addition to Section B.
Include in income both the cash actually or constructively received and the fair market value of goods or other property you received. In most cases, you deduct your expenses when you pay them.
Include your income in the year you earned it. It doesn't matter when you get it. Deduct your expenses when you incur them.
If you are a small business taxpayer (defined below) you may be eligible to use the cash method. For more information, see chapters 2 and 3 in Pub. 225.
You are a small business taxpayer if you have average annual gross receipts of $25 million or less for the 3 prior tax years under the gross receipts test. For more information, see Small business taxpayer in the instructions for Schedule F (Form 1040). Also see Pub. 538 for special rules if you had a short tax year or have not been in existence for three years.
Beginning in 2018, small business taxpayers aren’t required to capitalize costs under section 263A. Section 263A generally doesn't apply to some expenses. For more detailed information, see Capitalizing costs to property produced and property acquired for resale in the Instructions for Schedule F (Form 1040).
Form 4797 is used to report sales of livestock held for draft, breeding, sport, or dairy purposes, and is attached to Form 1040. This income is taxable, but isn't subject to SE tax. You should check to see if this additional amount of gross income will require you to file Form 1040 instead of Form 1040-SS.
If you claim any car or truck expenses (actual or the standard mileage rate), you must provide the information requested in Part V of Form 4562. Be sure to attach Form 4562 to your return.
Beginning in 2018, your business interest expense deduction may be limited. The Instructions for Form 8990, Limitation on Business Interest Expense Under Section 163(j), explain when a business interest expense deduction is limited, who is required to file Form 8990, and how certain businesses may elect out of the business interest expense limitation. For more information, see chapter 4, Farm Business Expenses in Pub. 225.
List your other expenses and the amounts on lines 34a through 34e. If you can’t enter all of the expenses on lines 34a through 34e, enter the first four expenses on lines 34a through 34d. On line 34e, enter "Other" and the total of the expenses not already included on lines 34a through 34d.
Enter your total deductible business meals. This includes expenses for meals while traveling away from home for business. For more information about which expenses are deductible meal expenses and which are nondeductible entertainment expenses, see Pub. 463.
For assistance with Part IV (Profit or Loss From Business (Sole Proprietorship)), see the 2018 Instructions for Schedule C (Form 1040), Profit or Loss From Business, and Pub. 334.
If you are a small business taxpayer (defined below), you may qualify to use the cash method of accounting and be exempt from capitalizing certain expenses under section 263A. In addition, you may not be required to account for inventories under section 471, and you may not be subject to the business interest expense limitation. For more information, see Pub. 334 and Pub. 538.
You are a small business taxpayer if you have average annual gross receipts of $25 million or less for the 3 prior tax years under the gross receipts test. For more information, see Pub. 334 and Pub. 538 for special rules if you had a short tax year or have not been in existence for three years.
Beginning in 2018, you may not be required to account for inventories under section 471. For more information, see Pub. 334 and Pub. 538.
Beginning in 2018, your business interest expense deduction may be limited. The instructions for Form 8990 explain when a business interest expense deduction is limited, who is required to file Form 8990, and how certain businesses may elect out of the business interest expense limitation. For more information, see the 2018 Instructions for Schedule C (Form 1040), and chapter 8, Business Expenses, in Pub. 334.
List your other expenses and the amounts on line 25a. If you can’t enter all of your other expenses on the lines provided, enter "Other" and the total of the expenses not already listed on line 25a on the last line under line 25a. Combine the amounts reported on line 25a and enter the total on line 25b.
If you are filing a joint return and both you and your spouse have income subject to SE tax, you must each complete a separate Part V. This includes those who made a joint election to be taxed as a QJV.
In most cases, net earnings include your net profit from a farm or nonfarm business. If you were a partner in a partnership, see the following instructions.
When figuring your total net earnings from self-employment, include your share of partnership income or loss attributable to a trade or business and any guaranteed payments for services or the use of capital. However, if you were a limited partner, include only guaranteed payments for services you actually rendered to or on behalf of the partnership.
If you were a general partner, reduce lines 1a and 2 of Part V for any section 179 expense deduction, oil or gas depletion, and unreimbursed partnership expenses. Attach an explanation of these deductions.
If your partnership was engaged solely in the operation of a group investment program, earnings from the operation aren't self-employment earnings for either the general or limited partners.
If a partner died and the partnership continued, include in self-employment income the deceased partner's distributive share of the partnership's ordinary income or loss through the end of the month in which he or she died. See section 1402(f).
If you were married and both you and your spouse were partners in a partnership, each of you must report your net earnings from self-employment from the partnership. Each of you must complete a separate Part V. If only one of you was a partner in a partnership, the spouse who was the partner must pay SE tax on all of his or her share of partnership income.
Your own distributive share of partnership income is included in figuring your net earnings from self-employment. Unlike the division of that income between spouses for figuring income tax, no part of your share can be included in figuring your spouse's net earnings from self-employment.
You are considered self-employed if you produced crops or livestock on someone else's land for a share of the crops or livestock produced (or a share of the proceeds from the sale of them). This applies even if you paid another person (an agent) to do the actual work or management for you. For details, see Pub. 225.
Rental income from a farm if, as landlord, you materially participated in the production or management of the production of farm products on the land. This income is farm earnings. To determine if you materially participated in farm management or production, don’t consider the activities of any agent who acted for you. The material participation tests for landlords are explained in Pub. 225.
Cash or a payment-in-kind from the Department of Agriculture for participating in a land diversion program.
Payments for the use of rooms or other space when you also provided substantial services for the convenience of your tenants. Examples are hotel rooms, boarding houses, tourist camps or homes, parking lots, warehouses, and storage garages. See Pub. 334 for more information.
Income from the retail sale of newspapers and magazines if you were age 18 or older and kept the profits.
Income you receive as a direct seller. Newspaper carriers or distributors of any age are direct sellers if certain conditions apply. See Pub. 334 for details.
Deferred commissions paid after retirement for sales made before retirement.
However, certain termination payments received by former insurance salespersons aren't included in net earnings from self-employment (as explained in item 11 under Income and Losses Not Included in Net Earnings From Self-Employment).
Income of certain crew members of fishing vessels with crews of normally fewer than 10 people. See Pub. 334 for details.
Fees as a state or local government employee if you were paid only on a fee basis and the job wasn’t covered under a federal-state social security coverage agreement.
Interest received in the course of any trade or business, such as interest on notes or accounts receivable.
Fees and other payments received by you for services as a director of a corporation.
Recapture amounts under sections 179 and 280F included in gross income because the business use of the property dropped to 50% or less. Don’t include amounts you recaptured on the disposition of property. See Form 4797.
Fees you received as a professional fiduciary. This also may apply to fees paid to you as a nonprofessional fiduciary if the fees relate to active participation in the operation of the estate's business or the management of an estate that required extensive management activities over a long period of time.
Gain or loss from section 1256 contracts or related property by an options or commodities dealer in the normal course of dealing in or trading section 1256 contracts.
Salaries, fees, etc., subject to social security or Medicare tax that you received for performing services as an employee, including services performed as a public official (except as a fee basis government employee as discussed in item 8 under Other Income and Losses Included in Net Earnings From Self-Employment, earlier).
Fees received for services performed as a notary public. However, if you have other earnings of $400 or more subject to SE tax, on the dotted line next to Part V, line 3, enter "Exempt—Notary" and the amount of your net profit as a notary public included in line 2. Subtract that amount from the total of lines 1a, 1b, and 2 and enter the result on line 3.
Income you received as a retired partner under a written partnership plan that provides lifelong periodic retirement payments if you had no other interest in the partnership and did not perform services for it during the year.
Income from real estate rentals if you didn’t receive the income in the course of a trade or business as a real estate dealer. Report this income in Part IV if you and your spouse made an election to be taxed as a QJV.
Income from farm rentals (including rentals paid in crop shares) if, as landlord, you did not materially participate in the production, or management of the production, of farm products on the land. See Pub. 225 for details.
Payments you receive from the Conservation Reserve Program (CRP) if you are receiving social security benefits for retirement or disability. Deduct these payments on line 1b of Part V.
Dividends on shares of stock and interest on bonds, notes, etc., if you didn’t receive the income in the course of your trade or business as a dealer in stocks or securities.
The sale, exchange, involuntary conversion, or other disposition of property unless the property is stock in trade or other property that would be includible in inventory, or held mainly for sale to customers in the ordinary course of the business.
Net operating losses from other years.
The qualified business income deduction under section 199A.
Termination payments you received as a former insurance salesperson if all of the following conditions are met.
The payment was received from an insurance company because of services you performed as an insurance salesperson for the company.
The payment was received after termination of your agreement to perform services for the company.
You didn’t perform any services for the company after termination and before the end of the year in which you received the payment.
You entered into a covenant not to compete against the company for at least a 1-year period beginning on the date of termination.
The amount of the payment depended primarily on policies sold by or credited to your account during the last year of the agreement, or the extent to which those policies remain in force for some period after termination, or both.
The amount of the payment did not depend to any extent on length of service or overall earnings from services performed for the company (regardless of whether eligibility for the payment depended on length of service).
If you were receiving social security retirement or social security disability benefits at the time you received your Conservation Reserve Program (CRP) payment(s), include the amount of your taxable CRP payment(s) in the total on line 1b. The amount of these payments is included in Part III, line 6, and in information received from farm partnerships showing your distributive share.
If both lines 4a and 4c are less than $400 and you have deducted CRP payments on line 1b, combine lines 1a and 2.
If the total of lines 1a and 2 is $434 or more, complete Part V through line 4c. Enter "-0-" in Part I, line 3, unless also you have church employee income. If you also have church employee income, see Church Employees, earlier. Also complete lines 5a and 5b and the rest of Part V, as appropriate.
If the total of lines 1a and 2 is less than $434, do not complete Part V unless you choose to use an optional method to figure your SE tax or you have church employee income. If you have church employee income, see Church Employees, earlier. Also complete lines 5a and 5b and the rest of Part V, as appropriate.
If you received tips of $20 or more in any month and didn’t report the full amount to your employer, you must file Form 4137 with Form 1040-SS (see instructions for Part I, Line 6, earlier). Enter on line 8b the amount from Form 4137, line 10.
If you are an employee who received wages from an employer who didn’t withhold social security and Medicare tax, you must file Form 8919 with Form 1040-SS (see instructions for Part I, Line 5, earlier). Enter on line 8c the amount from Form 8919, line 10.
The optional methods may give you credit toward your social security coverage even though you have a loss or a small amount of income from self-employment. But the optional methods may require you to pay SE tax when you would otherwise not be required to pay.
If you’re filing a joint return and both you and your spouse choose to use an optional method to figure net earnings from self-employment, you must each complete and attach a separate Part VI.
You can change the method after you file your return. That is, you can change from the regular to the optional method or from the optional to the regular method. To do this, file a new Form 1040-SS. See the instructions under Corrected Returns, later.
Using the optional methods may qualify bona fide residents of Puerto Rico to claim the ACTC or give them a larger credit.
You may use this method to figure your net earnings from farm self-employment if your gross farm income was $7,920 or less, or your net farm profits were less than $5,717. Net farm profits are the total of the amounts from Part III, line 36, and your distributive share from farm partnerships, minus the amount you would have entered in Part V, line 1b, had you not used the optional method.
There is no limit on how many years you can use this method.
Under this method, report in Part VI, line 2, the smaller of: two-thirds of your gross farm income (not less than zero), or $5,280. This method can increase or decrease your net self-employment farm earnings. You can use this method even if your farming business had a loss.
For a farm partnership, figure your share of gross income based on the partnership agreement. With guaranteed payments, your share of the partnership's gross income is your guaranteed payments plus your share of the gross income after it is reduced by all guaranteed payments made by the partnership. If you were a limited partner, include only guaranteed payments for services you actually rendered to or on behalf of the partnership.
You may be able to use this method to figure your net earnings from nonfarm self-employment if your net nonfarm profits were less than $5,717, and also less than 72.189% of your gross nonfarm income. Net nonfarm profits are the total of the amounts from Part IV, line 27, and your distributive share from other than farm partnerships.
To use this method, you also must be regularly self-employed. You meet this requirement if your actual net earnings from self-employment were $400 or more in 2 of the 3 years preceding the year you use the nonfarm optional method. The net earnings of $400 or more could be from either farm or nonfarm earnings or both. The net earnings include your distributive share of partnership income or loss subject to SE tax.
Use of the nonfarm optional method from nonfarm self-employment is limited to 5 years. The 5 years don’t have to be consecutive.
Under this method, report in Part VI, line 4, the smaller of: two-thirds of your gross nonfarm income (not less than zero), or the amount in Part VI, line 3. But you can't report less than your actual net earnings from nonfarm self-employment.
Figure your share of gross income from a nonfarm partnership in the same manner as a farm partnership. For details, see Farm Optional Method, earlier.
If you have both farm and nonfarm earnings, and can use both optional methods, you can report less than your total actual net earnings from farm and nonfarm self-employment, but you can't report less than your actual net earnings from nonfarm self-employment alone.
If you use both methods to figure net earnings from self-employment, you can't report more than $5,280 of net earnings from self-employment.
If you want to allow your preparer, a friend, family member, or any other person you choose to discuss your 2018 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 his or her personal identification number (PIN).
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.
The authorization will automatically end no later than the due date (without regard to extensions) for filing your 2019 tax return. This is April 15, 2020, for most people. If you wish to revoke the authorization before it ends, see Pub. 947.
Sign and date your return. It isn't valid unless you sign it. If you are filing a joint return, your spouse also must sign. If your spouse can't sign the return, see Pub. 501.
In most cases, anyone you pay to prepare your return must sign it and fill in the Paid Preparer Use Only area 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, should not sign your return.
If you have someone prepare your return, you are still responsible for the correctness of the return.
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.
For 2018, if you received an Identity Protection Personal Identification Number (IP PIN) from the IRS, enter it in the IP PIN spaces provided below 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 issued every year. Enter the latest IP PIN you received. IP PINs for 2018 tax returns generally were sent in December 2018.
If you are filing a joint return and both taxpayers receive an IP PIN, only the taxpayer whose SSN appears first on the tax return should enter his or her IP PIN. However, if you are filing electronically, both taxpayers must enter their IP PINs.
If you need more information or answers to frequently asked questions on how to use the IP PIN, go to IRS.gov/Individuals/Understanding-Your-CP01A-Notice. If you received an IP PIN but misplaced it, call 800-908-4490.
Go to IRS.gov/individuals/the-identity-protection-pin-ip-pin for information and videos.
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.
Do not figure the amount of any interest or penalties you may owe. We will send you a bill for any amount due.
The IRS will charge you interest on taxes not paid by their due date, or the extended due date, if an extension of time to file is granted. Also, you will be charged interest on penalties.
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 do, attach a statement to your return. The penalty can be as much as 25% of the tax 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 $210 or the amount of any tax you owe, whichever is smaller.
If you pay your taxes late, the penalty is usually ½ 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.
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, available at IRS.gov/irb/2010-17_IRB#NOT-2010-33.
Other penalties can be imposed, including those for 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, or making a false statement. See Pub. 17 for details on some of these penalties.
Tax reform.Getting answers to your tax questions.
On IRS.gov, get answers to your tax questions anytime, anywhere.
Go to IRS.gov/ITAfor the Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers. You can print the entire interview and the final response for your records.
You can order forms and publications by calling 800-TAX-FORM (800-829-3676) (not toll free in American Samoa). People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 800-829-4059 (not toll free in American Samoa).
If you have a tax question, check the information available on IRS.gov or call 800-829-1040.
Addresses of walk-in sites in each territory and other ways to get forms and publications are listed below.
You can order forms and publications by calling 684-633-4181.
You can order forms and publications through the fax 684-633-1513.
You can get forms and publications at www.americansamoa.gov/tax-office-page.
You can order forms and publications by calling 670-664-1000.
You can order forms and publications through the fax 670-664-1015.
You can get forms and publications at CNMIDOF.net/rev/forms.asp.
You can order forms and publications by calling 671-635-1840 or 671-635-1841.
You can order forms and publications through the fax 671-633-2643.
You can get forms and publications at Guamtax.com.
City View Plaza II Bldg.
See How To Get Tax Help and Getting Forms and Publications, earlier.
You can order forms and publications by calling 340-715-1040.
You can order forms and publications through the fax 340-774-2672.
You can get forms and publications at the Virgin Islands Bureau of Internal Revenue.
You can order forms and publications by calling 340-773-1040.
You can order forms and publications through the fax 340-773-1006.
The addresses are subject to change.
The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and 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 papers 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 sections 6001, 6011, and 7651 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 aren't 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 tax 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. We may also have to disallow any deductions 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.
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 possessions 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.
Recordkeeping 5 hr., 27 min.
Learning about the law or the form 1 hr., 10 min.
Preparing the form 3 hr., 47 min.
Copying, assembling, and sending the form to the IRS 1 hr., 03 min.
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. 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. We can't answer tax questions sent to the above address.

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