Form 1040-SS, U.S. Self-Employment Tax Return; Form 1040-PR, Planilla Para La Declaracion De La Contribucion Federal Sobre El Trabajo Por Cuenta Propia-Puerto Rico; and Anejo H-PR,
ICR 201108-1545-024 · OMB 1545-0090 · Historical Active
⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-0090 can be found here:
Form 1040-SS, U.S. Self-Employment Tax Return; Form 1040-PR, Planilla Para La Declaracion De La Contribucion Federal Sobre El Trabajo Por Cuenta Propia-Puerto Rico; and Anejo H-PR,
Form 1040-S (Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands) and 1040-PR (Puerto Rico) are used by self-employed individuals to figure and report self-employment tax under IRC chapter 2 of Subtitle A, and provide credit to the taxpayer's social security account.
Anejo H-PR is used to compute household employment taxes. Form 1040-SS and Form 1040-PR are also used by bona-fide residents of Puerto Rico to claim the additional child tax credit.
US Code:
26 USC 6017
Name of Law: Self-employment tax returns.
US Code:
26 USC 7651
Name of Law: Administration and collection of taxes and possessions.
US Code:
26 USC 1401
Name of Law: Rate of tax.
US Code:
26 USC 1402
Name of Law: Definitions
Changes were made to form 1040-SS and 1-40-PR pursuant to Public Law 111-5, Div. B, sec 2202, Public Law 111-240, sec. 2042; Internal Revenue Code 162(I)(4).
Changes were made to 1040-PR (Schedule H) per Public Law 111-226, section 219, HR 4853.
Form 1040-SS
Program Change Due to Agency Discretion:
The burden for "additional Child Tax Credit Worksheet" is no longer being calculated separately. The number of lines and words for "Additional Child Tax Credit Worksheet" is already accounted for in the existing burden computation of the main forms. The estimated number of responses and the total annual burden remained the same.
Form 1040-PR
Program Change Due to Agency Estimate:
Change Due to Adjustment in Agency Estimate resulted in an increase in the total number of responses by 2,460 and an increase in the total annual time burden hours by 29,889.
Form 1040-PR (ANEXO H)
Program Change Due to Agency Estimate:
Changes to form 1040-PR (ANEXO H) resulted in a decrease in the total annual burden by 1, 584.
Additional Child Tax Credit Worksheet
Program Change Due to Agency Estimate:
Eliminating a separate burden for "Additional Child Tax Credit Worksheet." decreased responses by 86,000 and decreased the total annual burden by 48,160.
$261,673
No
No
Yes
No
No
Uncollected
Sylva astrid 202 622-9791
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Form Form ANEXO H-PR (1 Anejo H-PR, (1040 (Sch H) PR); Contribuciones sobre el Empleo de Empleados Domesticos
Attachment to Supporting Statement.doc
Anejo H-PR, (1040 (Sch H) PR); Contribuciones sobre el Empleo de Empleados Domesticos