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 201711-1545-048 · OMB 1545-0090 · 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⚠️ Notice: This information collection may be outdated.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,
Extension without change of a currently approved collection
Form 1040-SS (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 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
US Code:
26 USC 6017
Name of Law: Self-employment tax returns.
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.