U.S. Individual Income Tax Return Forms

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2025

Instructions for Form
1040-SS
U.S. Self-Employment Tax Return
(Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)
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
Write-in information. We expanded line 6 so that all tax
write-ins now have a dedicated entry space.
Social Security Number required to claim the Additional Child Tax Credit (ACTC). Beginning in tax year
2025 to claim the ACTC, you must have a valid SSN
issued by the Social Security Administration. If filing jointly,
only one spouse needs to have a valid SSN.
Death of a taxpayer. If you need to file a return for
someone who died before filing a 2025 return, check the
"Deceased" box at the top of Form 1040-SS and enter the
date of death in the designated entry space. For more
information, see Death of Taxpayer.
Electronic payments and direct deposit. If you have
access to U.S. banking services or electronic payment
systems, you should use direct deposit for any refunds.
The IRS recommends paying electronically whenever
possible. Options to pay electronically include using your
bank account with DirectPay, your debit or credit card,
your digital wallet, or your online account. Go to IRS.gov/
Payments to see all your payment options. Also, see
IRS.gov/ModernPayments.
Maximum income subject to social security tax for
2025. For 2025, the maximum amount of
self-employment income subject to social security tax is
$176,100.
Maximum income subject to social security tax for
2026. For 2026, the maximum amount of
self-employment income subject to social security tax is
$184,500.
Optional methods to figure net earnings. For 2025,
the maximum income for using the optional methods is
$7,240.
New option for scheduled appointments at Taxpayer
Assistance Centers (TACs). Beginning in 2025,
taxpayers with scheduled appointments at TACs may

Nov 26, 2025

Reminders
Additional child tax credit. For tax year 2025:
• The maximum additional child tax credit (ACTC)
amount is $1,700 for each qualifying child.
• A child must be under age 17 at the end of 2025 to be
a qualifying child.
Due date of return. File Form 1040-SS by April 15,
2026.
Estimated tax payments. If you and your spouse expect
to owe self-employment (SE) tax of $1,000 or more for
2026, 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.
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.
Qualifying child required to have an SSN. If you have
a qualifying child who does not have the required SSN,
you can’t use the child to claim the ACTC on either your
original or an amended 2025 return.
The required SSN is one that is valid for employment
and that is issued by the Social Security Administration
before the due date of your 2025 return (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 2026. For more information, see IRS.gov/
Individuals/Refund-Timing. This applies to the entire

Instructions for Form 1040-SS (2025) Catalog Number 26341Y
Department of the Treasury Internal Revenue Service www.irs.gov

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Changes to the Qualifying Children section. The
Qualifying Children section now has numbered rows.

choose to receive appointment confirmations, reminders,
and cancellation notices directly via text message on their
mobile devices.

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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
conditions may have more time to replace their livestock
and defer tax on any gains from the forced sales. See IRS
extends relief to farmers and ranchers affected by drought
in 49 states, other regions.

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

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 Employees of Churches and Church
Organizations, later). However, see Exceptions, later.
2. You do not have to file Form 1040 with the United
States.

Form 1040-SS Helpful Hints
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)

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Instructions for Form 1040-SS (2025)

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DRAFT

Form 1040-SS redesign. Form 1040-PR has been
discontinued. For 2023 and later years, you will file Form
1040-SS.
Refer to Form 1040-SS Helpful Hints, later, for a
comprehensive discussion, including 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.

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.

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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

TIP self-employment, it may benefit you to file Form

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 or uncollected 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 6a, line 6b, line 6c, and
line 6d, 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.

Employees of Churches and Church
Organizations

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, Members of Religious Orders, and
Christian Science Practitioners

In most cases, you must pay self-employment (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
Instructions for Form 1040-SS (2025)

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CAUTION

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.

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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.

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
$400 or more subject to SE tax, see Schedule SE (Form
1040), Part I, lines 4a through 4c.

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 Certain 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.

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U. S. Citizen Employed by 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
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

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

TIP security agreements, visit the SSA International

Programs website at SSA.gov/international for
more information.

!

CAUTION

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 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
4

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.

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.
Instructions for Form 1040-SS (2025)

DRAFT

DRAFT

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.

(Form 1040) for each trade or business, and combine the
net earnings on a single Schedule SE (Form 1040).

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• 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:

Private Delivery Services

If you choose to mail your return, you can use certain
private delivery services designated by the IRS to meet
the “timely mailing treated as timely filing/paying” rule for
tax returns and payments. These private delivery services
include only the following.
• DHL Express 9:00, DHL Express 10:30, DHL Express
12:00, DHL Express Worldwide, DHL Express
Envelope, DHL Import Express 10:30, DHL Import
Express 12:00, and DHL Import Express Worldwide.
• UPS Next Day Air Early A.M., UPS Next Day Air, UPS
Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day
Air A.M., UPS Worldwide Express Plus, and UPS
Worldwide Express.
• FedEx First Overnight, FedEx Priority Overnight,
FedEx Standard Overnight, FedEx 2 Day, FedEx
International Next Flight Out, FedEx International
Priority, FedEx International First, and FedEx
International Economy.

To check for any updates to the list of designated
private delivery services, go to IRS.gov/PDS. For the IRS
mailing address to use if you’re using a private delivery
service, go to IRS.gov/PDSStreetAddresses.
The private delivery service can tell you how to get
written proof of the mailing date.

!

CAUTION

box.

Only the U.S. Postal Service can deliver to P.O.
boxes. You can’t use a private delivery service to
make tax payments required to be sent to a P.O.

When To File

If you file on a calendar-year basis, file by April 15, 2026. 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.
Instructions for Form 1040-SS (2025)

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, 2026, 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, 2026, 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
CAUTION 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, 2026, 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 15, 2026, for
calendar year taxpayers) and attach a statement
explaining that on the regular due date of your tax return
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 15, 2026, 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 1303
Charlotte, NC 28201-1303
If you’re not enclosing a payment, send Form 4868 to:

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Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215

Extension of Time To File

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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

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 SSA.gov/
ssnumber.
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.

Name Change

If you changed your name because of marriage, divorce,
etc., be sure to report the change to the Social Security
Administration (SSA) before filing your return. This
prevents delays in processing your return and issuing
refunds. It also safeguards your future social security
benefits.

Address Change

If you plan to move after filing your return, use Form 8822,
Change of Address, to notify the IRS of your new address.

P. O. Box

Enter your box number only if your U. S. Postal Service,
post office doesn’t deliver mail to your home.

Foreign Address

If you have a foreign address, enter the city name on the
appropriate line. Don’t enter any other information on that
line but do complete the spaces below that line (Foreign
country name, Foreign province/state/country, and
Foreign postal code).
Don’t abbreviate the country name.

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
6

Check the “Yes” box next to the question on digital
assets on page 1 of Form 1040-SS, if at any time during
2025, 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 2025
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 2025, 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.
If you used a broker to effect the sale of a digital asset,
your broker should send you Form 1099-DA. Even if you
receive a Form 1099-DA, you must still answer the digital
assets question on page 1 of Form 1040-SS.
Do not leave the question unanswered. You must
answer “Yes” or “No” by checking the appropriate
´
PRECAUCION
box. For more information, go to IRS.gov/
VirtualCurrencyFAQs.

!

How To Report Digital Asset Transactions

If, in 2025, 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
Instructions for Form 1040-SS (2025)

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If you are a fiscal year filer using a tax year other than
January 1 through December 31, 2025, enter the
beginning and ending months of your fiscal year in the
entry space provided at the top of page 1 of Form
1040-SS. 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.

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.

TREASURY/IRS AND OMB USE ONLY DRAFT
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).
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.

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 2025, 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 2025 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 2025. You can also choose this filing status if
your spouse died in 2025 and you didn’t remarry in 2025.
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;
Instructions for Form 1040-SS (2025)

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
to collect the tax from you. Don’t file Form 8857 with your
Form 1040-SS. For more information, go to IRS.gov/
InnocentSpouse.
Nonresident aliens and dual-status aliens.
Generally, a married couple can’t file a joint return if either
spouse is a nonresident alien at any time during the year.
However, you and your spouse can choose to be treated
as U.S. residents for the entire year and file a joint return if
one spouse was a nonresident alien at the end of the
taxable year (the nonresident spouse) and the other was a
U.S. citizen or resident at the end of the taxable year. This
choice remains in effect in subsequent years until
terminated. You and your spouse can also choose to file
as U.S. residents for the entire year if both of you are U.S.
citizens or residents at the end of the year and either (or
both) of you were a nonresident at the beginning of the
year (the dual-status spouse(s)). You can only make this
choice for 1 year, and it does not apply to any future years.
If you and your spouse are making either of these
choices to be treated as U.S. residents for 2025, check
the box in Part I, Line 1 under Filing Status section and
enter the name of the nonresident spouse or dual-status
spouse(s) (whichever applies to you) in the entry space.
Also check the box and enter their name if you and your
nonresident spouse made the choice to be treated as
residents in a prior year and the choice remains in effect.
To make either choice for 2025, you and your
spouse must file a joint return and attach a
CAUTION statement, signed by both spouses, to your return.
To find out what information must be included in the
statement, as well as more information on these choices,
see Nonresident Spouse Treated as a Resident for
nonresident aliens and Choosing Resident Alien Status for
dual-status aliens in Pub. 519.

!

Married Filing Separately
Check the “Married filing separately” box if at the end of
2025 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.
7

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TIP Taxpayers who aren’t married will pay the same

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

TREASURY/IRS AND OMB USE ONLY DRAFT
You may be able to file as head of household if

TIP you had a child living with you and you lived apart
2025.

from your spouse during the last 6 months of

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

TIP married at the end of 2025, but lived apart from

You can check the “Head of household” box if, at the
end of 2025, 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 2025. But if, at the end of 2025, 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 2025 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,
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
TIP 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.
Married persons who live apart. Even if you weren’t
divorced or legally separated at the end of 2025, you are
considered unmarried if all of the following apply.
• You lived apart from your spouse for the last 6 months
of 2025. Temporary absences for special
circumstances, such as for business, medical care,
school, or military service, count as time lived in the
home.
8

for 2025.

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

or foster child for more than half of 2025. 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 the child 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 2023 or 2024 and you didn’t
remarry before the end of 2025.
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 2025:
a. The child had gross income of $5,200 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.
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 2025. 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 2025, 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

TIP those you list by name and SSN in the qualifying

children section on Part I, line 2, of Form 1040-SS.
Instructions for Form 1040-SS (2025)

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your spouse for the last 6 months of 2025 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 file a separate tax return from your spouse.
• You paid over half the cost of keeping up your home

TREASURY/IRS AND OMB USE ONLY DRAFT
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
CAUTION who is a qualifying person for purposes of the
credit for other dependents (ODC) on Part I, line 2.
Instead, see the instructions for Part II, Line 8, later, for
more information.

!

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.

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
$2,800 or more in 2025.
• You paid total cash wages of $1,000 or more in any
calendar quarter of 2024 or 2025 to all household
employees.

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 6a Through 6d
Line 6a
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 Part I, line 6a, enter the amount of tax due
(from Form 4137, line 13). Attach a completed Form 4137
to your return.

Line 6b
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
Instructions for Form 1040-SS (2025)

Line 6c
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 Part I, line 6c,
enter the amount of tax due (from Form 8919, line 13).
Attach the completed Form 8919 to your return.

Line 6d
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. On Part I, line 6d, enter the amount of this tax.

Line 8

Enter any estimated federal income tax payments you
made for 2025, including any overpayment from your 2024
tax return that you applied to your 2025 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 8. 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 2025. 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.
Divorced taxpayers. If you got divorced in 2025 and you
made joint estimated tax payments with your former
spouse, enter your former spouse’s SSN in the space
provided on line 8. If you were divorced and remarried in
2025, enter your present spouse’s SSN in the space
provided on the front of Form 1040-SS.
Name change. If you changed your name and you made
estimated tax payments using your former name, attach a
statement to the front of Form 1040-SS that explains all
the payments you and your spouse made in 2025 and the
name(s) and SSN(s) under which you made them.

Line 9

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 the convenience fee you were charged.
9

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Line 3

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. On Part I, line 6b,
enter the amount of this tax.

TREASURY/IRS AND OMB USE ONLY DRAFT
Line 10

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 11a

Lines 14a Through 14d
Amount Refunded to You

Line 11b

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 2025 tax return handy so you can enter your
social security number, your filing status, and the exact
whole dollar amount of your refund.

If you had Additional Medicare Tax withheld by your
employer in 2025, enter the amount shown on Form 8959,
line 24. Attach Form 8959 to your return. See Form 8959
and its instructions for more information.
If you (or your spouse if filing a joint tax return) had more
than one employer for 2025, and total wages of more than
$176,100, too much social security tax may have been
withheld. You can take a credit on this line for the amount
withheld in excess of $10,918.20. But if any one employer
withheld more than $10,918.20, 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 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. 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) in the United States.

Injured Spouse
If you file a joint tax return and your spouse hasn’t paid
past-due federal tax, state income tax, state
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
10

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.

DIRECT DEPOSIT
Simple. Safe. Secure.

Have your refund deposited automatically to your checking or savings
account, including an individual retirement arrangement (IRA).

Starting in October 2025, the IRS will generally stop
issuing paper checks for federal disbursements, including
tax refunds, unless an exception applies. For more
information, go to IRS.gov/ModernPayments.
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.
Account must be in your name. 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. Although
you may owe your tax return preparer a fee for preparing
your return, don’t have any part of your refund deposited
into the preparer’s account to pay the fee.
Instructions for Form 1040-SS (2025)

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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.

TREASURY/IRS AND OMB USE ONLY DRAFT
The number of refunds that can be directly deposited to
a single account or prepaid debit card is limited to three a
year. Learn more at IRS.gov/DepositLimit.
Benefits of 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.
Form 8888. You can have your refund directly deposited
into more than one account. See the instructions for Form
8888 for more details.
Your refund can be split and directly deposited

TIP into up to three different accounts in your name on
You can’t have your refund deposited into more than
one account if you file Form 8379, Injured Spouse
Allocation.

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.
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.

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.

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.

Reasons Your Direct Deposit Will Be Rejected

If any of the following apply, your direct deposit request
will be rejected and your refund may be delayed.
• You are asking to have a joint refund deposited to an
individual account, and your financial institution(s)
Instructions for Form 1040-SS (2025)

•
•
•

The IRS isn’t responsible for a lost refund if you
enter the wrong account information. Check with
CAUTION your financial institution to get the correct routing
and account numbers to make sure your direct deposit will
be accepted.

!

Line 15
Applied to Your 2026 Estimated Tax
Enter on line 15 the amount, if any, of the overpayment on
line 13 you want applied to your 2026 estimated tax.

!

CAUTION

The election to apply part or all of the overpaid
amount to your 2026 estimated tax can’t be
changed later.

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Form 8888.

•

won’t allow this. The IRS isn’t responsible if a financial
institution rejects a direct deposit.
The name on your account doesn’t match the name
on the refund, and your financial institution(s) won’t
allow a refund to be deposited unless the name on the
refund matches the name on the account.
Three direct deposits of tax refunds already have been
made to the same account or prepaid debit card.
You haven’t given a valid account number.
Any numbers or letters on lines 14b through 14d are
crossed out or whited out.

Line 16
Amount You Owe
To avoid interest and penalties, pay your taxes in

TIP full by April 15, 2026. You don’t have to pay if
line 16 is under $1.

Don’t include any estimated tax payment for 2025 in
this payment. Instead, make the estimated tax payment
separately.
The IRS offers several payment options. Go to IRS.gov/
ModernPayments to see your 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/
ModernPayments. 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, go to IRS.gov/Payments.
A fee is charged by these service providers. You can
also pay by phone with a debit or credit card. See
Debit or credit card under Pay by Phone, later.
11

TREASURY/IRS AND OMB USE ONLY DRAFT

• Electronic Funds Withdrawal (EFW) is an integrated

easy electronic payment options might be right for you. If
you choose to mail a tax payment, attach Form 1040-V.
For the most up-to-date information on Form 1040-V, go to
IRS.gov/Form1040V.

•

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 Hardship, by April 15, 2026.
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, 2026. You must pay the tax before the
extension runs out. If you do not pay the tax by the
extended due date, penalties and interest will be imposed
until taxes are paid in full. For the most up-to-date
information on Form 1127, go to IRS.gov/Form1127.

•

e-file/e-pay option offered when filing your federal
taxes electronically using tax return preparation
software or through a tax professional or the IRS at
IRS.gov/Payments.
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 at IRS.gov/OPA.
Once you complete the online process, you will
receive immediate notification of whether your
agreement has been approved. A user fee is charged.
Electronic Federal Tax Payment System (EFTPS).
Allows you to pay your taxes online or by phone
directly from your checking or savings account. There
is no fee for this service. You must be enrolled either
online or have an enrollment form mailed to you. See
EFTPS under Pay by Phone, later.

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.
Debit or credit card. 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.
Link2Gov Corporation
888-PAY-1040™
(888-729-1040)
www.PAY1040.com
ACI Payments, Inc.
888-UPAY-TAX™
(888-872-9829)
fed.acipayonline.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
You can pay your taxes in cash. To find out about the
different cash payment methods, go to IRS.gov/PayCash.
Don’t 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
12

Third Party Designee

If you want to allow your preparer, a friend, a family
member, or any other person you choose to discuss your
2025 tax return with the IRS, check the “Yes” box in the
“Third Party Designee” area on page 2 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;
• 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
2026 tax return. This is April 15, 2027, 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. 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
2025, see Death of a Taxpayer, later.
Instructions for Form 1040-SS (2025)

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Pay by Phone

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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 Form 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.

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 signed with a Self-Select PIN 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 2024 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 2024 Form 1040, U.S.
Individual Income Tax Return or 1040-SR, U.S. Income
Tax Return for Seniors, line 11. If you don’t have your 2024
income tax return, you can access your transcript through
your online account at IRS.gov/Account. You can also visit
IRS.gov/Transcript or call the IRS at 800-908-9946 to get a
free transcript of your return. If you didn’t file a 2024 Form
1040 or 1040-SR, enter zero. You, and your spouse if filing
jointly, may each use your own prior-year PIN to verify your
identity if you filed electronically last year. If you use your
prior-year PIN or enter your IP PIN, you are not required to
enter your prior-year AGI. The prior-year PIN is the
five-digit PIN you used to electronically sign your 2024
return.

!

CAUTION

You can’t use the Self-Select PIN method if you
are a first-time filer under age 16 at the end of
2025.

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;
Instructions for Form 1040-SS (2025)

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

TIP 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 2026. Use
CAUTION this IP PIN on your 2025 return as well as any
prior-year returns you file in 2026.

!

If you are filing a joint return and both taxpayers receive
IP PINs, enter both IP PINs in the spaces provided.
If you need more information, including how to retrieve
your IP PIN online, go to 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
To claim the additional child tax credit, you, or your
spouse if filing a joint return, must have a valid
CAUTION SSN issued before the due date of your 2025
return (including extensions).

!

The additional child tax credit (ACTC) is available to
bona fide residents of Puerto Rico with one or more
qualifying children.
13

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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.

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.

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Generally, you were a bona fide resident of Puerto Rico
if, during 2025, 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.

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 2025 tax return. The required SSN
is one that is valid for employment and is issued before
the due date of your 2025 tax return (including
extensions).

For more information on bona fide resident status, see
Pub. 570.

If your qualifying child was born and died in 2025
and you do not have an SSN for the child, enter
CAUTION “Died” on row (c) 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.

To figure the amount of your ACTC, regardless of the
number of children you have, list each qualifying child
(defined later) in Part I, line 2 and complete Part II.
Not a bona fide resident of Puerto Rico in
2025. An individual who was not a bona fide
CAUTION resident of Puerto Rico in 2025 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

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.
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
TIP issued before mid-February 2026. 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 2025 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.
• You can’t 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
14

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 2025.
3. Was younger than you (or your spouse, if filing jointly)
or was permanently and totally disabled (see Age Test
in Pub. 501).
4. Didn’t provide over half of their own support for 2025.
5. Lived with you for more than half of 2025. 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 2025 or is filing a joint
tax return for 2025 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 $1,700.

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
Instructions for Form 1040-SS (2025)

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

!

TREASURY/IRS AND OMB USE ONLY DRAFT
(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
CAUTION 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.

!

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
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 $2,200.

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.

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 2025, 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 2025 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 2025 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.

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 2023-2025 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.

• Tax identification number (SSN, ITIN, or adoption

How Do I File My Corrected Return Electronically?

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

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.

taxpayer identification number (ATIN)).

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.
Instructions for Form 1040-SS (2025)

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Line 4

See Pub. 501 for more information about claiming
someone as a dependent.

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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.

Death of a Taxpayer

If a taxpayer died before filing a return for 2025, 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 check the
"Deceased" box at the top of page 1 of Form 1040-SS.
They must also enter the date of death in the entry
spaces .If a return is being filed for both spouses who died
in 2025, the person who files the return must check the
"Deceased" box and enter the date of death for both the
primary taxpayer and the spouse.
If your spouse died in 2025 and you didn’t remarry in
2025, or if your spouse died in 2026 before filing a return
for 2025, you can file a joint return. A joint return should
show your spouse’s 2025 income before death and your
income for all of 2025. Check the "Deceased" box at the
top of page 1 of Form 1040-SS and enter the date your
spouse died in the entry spaces after "Spouse". (Enter
“Filing as surviving spouse” in the area where you sign the
return.) If someone other than you is the personal
representative, they must also sign the return.
Failure to complete this section may delay the
processing of the return.
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
16

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
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 $525 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, Your

Instructions for Form 1040-SS (2025)

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Electronically filing corrected Form 1040-SS, frequently asked questions. Go to IRS.gov/filing/
amended-return-frequently-asked-questions for answers
to your questions.

you are a court-appointed representative, file the return
and include a copy of the certificate that shows your
appointment. All other filers requesting the deceased
taxpayer’s refund must file the return and attach Form
1310, Statement of Person Claiming Refund Due a
Deceased Taxpayer.

TREASURY/IRS AND OMB USE ONLY DRAFT
Federal Income Tax (For Individuals) 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.

Instructions for Form 1040-SS (2025)

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 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 information in your
e-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
• 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
CAUTION 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.

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Tax reform. Tax reform legislation impacting federal
taxes, credits, and deductions was enacted in P.L. 119-21,
commonly known as the One Big Beautiful Bill Act on July
4, 2025. Go to IRS.gov/OBBB for more information and
updates on how this legislation affects your taxes.

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 (EITC).
• 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 Sales Tax Deduction Calculator (IRS.gov/
SalesTax) figures the amount you can claim if you
itemize deductions on Schedule A (Form 1040).

TREASURY/IRS AND OMB USE ONLY DRAFT
Business tax account. If you are a sole proprietor, a
partnership, an S corporation, a C corporation, or a
single-member limited liability company (LLC), you can
view your tax information on record with the IRS and do
more with a business tax account. Go to IRS.gov/
BusinessAccount for more information.

Online tax information in other languages. You can
find information on IRS.gov/MyLanguage if English isn’t
your native language.
Over-the-Phone Interpreter (OPI) Service. The IRS
offers the OPI service to taxpayers needing language
interpretation. The OPI Service is available at Taxpayer
Assistance Centers (TACs), most IRS offices, and every
VITA/TCE tax return site. This service is available in
Spanish, Mandarin, Cantonese, Korean, Vietnamese,
Russian, and Haitian Creole.
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-ready, 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.
Alternative media preference. 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.
Mobile-friendly forms. You’ll need an IRS Online
Account (OLA) to complete mobile-friendly forms that
18

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.
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 OLA. 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.
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.

Instructions for Form 1040-SS (2025)

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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.

require signatures. You’ll have the option to submit your
form(s) online or download a copy for mailing. You’ll need
scans of your documents to support your submission. Go
to IRS.gov/MobileFriendlyForms for more information.

TREASURY/IRS AND OMB USE ONLY DRAFT

• 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
CAUTION credit (ACTC). This applies to the entire refund,
not just the portion associated with the credit.
Making a tax payment. The IRS recommends paying
electronically whenever possible. Options to pay
electronically are included in the list below. 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 taxes from your bank account. It’s
free and secure, and no sign-in is required. You can
change or cancel within two days of scheduled
payment.
• 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
phone, or from a mobile device using the IRS2Go app are
safe and secure. Paying electronically is quick and easy.
.
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
Instructions for Form 1040-SS (2025)

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.
IRS Document Upload Tool. You may be able to use the
Document Upload Tool to respond digitally to eligible IRS
notices and letters by securely uploading required
documents online through IRS.gov. For more information,
go to IRS.gov/DUT.
Schedule LEP. 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 began
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/TAC 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.”
————————————————————————
Below is a message to you from the Taxpayer Advocate
Service, an independent organization established by
Congress.

The Taxpayer Advocate Service (TAS) Is Here To
Help You
What Is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent
organization within the Internal Revenue Service (IRS).
TAS helps taxpayers resolve problems with the IRS,
makes administrative and legislative recommendations to
prevent or correct the problems, and protects taxpayer
rights. We work to ensure that every taxpayer is treated
fairly and that you know and understand your rights under
the Taxpayer Bill of Rights. We are Your Voice at the IRS.

How Can TAS Help Me?
TAS can help you resolve problems that you haven’t been
able to resolve with the IRS on your own. Always try to

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!

•

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.

TREASURY/IRS AND OMB USE ONLY DRAFT
resolve your problem with the IRS first, but if you can’t,
then come to TAS. Our services are free.
• TAS helps all taxpayers (and their representatives),
including individuals, businesses, and exempt
organizations. You may be eligible for TAS help if your
IRS problem is causing financial difficulty, if you’ve
tried and been unable to resolve your issue with the
IRS, or if you believe an IRS system, process, or
procedure just isn’t working as it should.
• To get help any time with general tax topics, visit
www.TaxpayerAdvocate.IRS.gov. The site can help
you with common tax issues and situations, such as
what to do if you make a mistake on your return or if
you get a notice from the IRS.
• TAS works to resolve large-scale (systemic) problems
that affect many taxpayers. You can report systemic
issues at www.IRS.gov/SAMS. (Be sure not to include
any personal identifiable information.)

You can order forms and publications by calling
670-664-1040.
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
Barrigada, 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.

TAS has offices in every state, the District of Columbia,
and Puerto Rico. To find your local advocate’s number:
• Go to www.TaxpayerAdvocate.IRS.gov/Contact-Us,
• Check your local directory, or
• Call TAS toll free at 877-777-4778.

Puerto Rico
U.S. Internal Revenue Service
48 Carr 165 km.1.2
City View Plaza II Bldg.
Guaynabo, PR 00968-8000

What Are My Rights as a Taxpayer?
The Taxpayer Bill of Rights describes ten basic rights that
all taxpayers have when dealing with the IRS. Go to
www.TaxpayerAdvocate.IRS.gov/Taxpayer-Rights for
more information about the rights, what they mean to you,
and how they apply to specific situations you may
encounter with the IRS. TAS strives to protect taxpayer
rights and ensure the IRS is administering the tax law in a
fair and equitable way.

To pay, call 787-620-2323, option 3.
Departamento de Hacienda
Negociado de Asistencia Contributiva
P.O. Box 9024140
San Juan, PR 00902-4140
For a list of services, go to Hacienda.pr.gov.

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
20

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.

Instructions for Form 1040-SS (2025)

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How Do I Contact TAS?

TREASURY/IRS AND OMB USE ONLY DRAFT
Note. The addresses and phone numbers 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.

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
Instructions for Form 1040-SS (2025)

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.
Estimates of taxpayer burden. The table below
shows burden estimates as of October 1, 2025, for
taxpayers filing a 2025 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
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.
We try to create forms and instructions that can be
easily understood. Often this is difficult to do because our
tax laws are very complex. For some people with income
mostly from wages, filling in the forms is easy. For others
who have businesses, pensions, stocks, rental income, or
other investments, it is more difficult.
If you have suggestions for making these forms simpler,
we would be happy to hear from you. You can send us
comments through IRS.gov/FormComments. Or you can
send your comments to Internal Revenue Service, Tax
Forms and Publications Division, 1111 Constitution Ave.
NW, IR-6526, Washington, DC 20224. Don’t send your
return to this address. Instead, see Where To File, 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 forms
and instructions.
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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.

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.

TREASURY/IRS AND OMB USE ONLY DRAFT
Index
Foreign address 6
Free tax help 17

A
Address change 6
Amount you owe 11

B
Bona Fide residents of Puerto Rico
Claiming the Additional Child Tax
Credit:
Qualifying for the credit 14
Business:
Business owned and operated by
spouses 4
More than one business 4

C

D
Digital assets 6
Direct deposit of refund 10
Disclosure, Privacy Act, and Paperwork
Reduction Act Notice 21

E

H
How to get tax help 2, 17

I
Identity protection PIN 13
Injured spouse 10
Interest and penalties:
Interest 16
Penalties 16

N
Name and SSN 6
Name change 6

P
Part I—Total tax and credits 7
Part II—Bona Fide Residents of Puerto
Rico Claiming the Additional Child Tax
Credit 13
Pay taxes electronically 11
Private delivery services 5

R
Reminders:
Estimated tax payments 1

Electronic filing 2

S

F

Self-employment tax:
Commonwealth or territory residents living
abroad 4

Fiscal year filers 6

22

T
Tax help 17
Taxpayer Advocate Service (TAS) 19
Territory resources 20
Third Party Designee 12

W
What’s new:
Maximum income subject to social security
tax for 2025. 1
Maximum income subject to social security
tax for 2026 1
Optional methods to figure net earnings 1
When to file:
Additional 4-month extension. 5
Automatic 2-month extension. 5
Bona fide residents of American Samoa,
the CNMI, Guam, or the USVI. 5
Bona fide residents of Puerto Rico. 5
Extension of time to file 5
Where to file extension requests. 5
Where to file 5
Who must file 2

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Chapter 11 bankruptcy cases 4
Corrected Returns 15
Can I File My Corrected Return
Electronically? 15
Frequently asked questions 16

Employees of churches and church
organizations 3
Members of certain religious sects 3
Ministers, members of religious orders, and
christian science practitioners
Self-employed persons 3
U. S. Citizens employed by foreign
governments or international
organizations 4
Who must pay SE tax 3