Summary of Changes

2010 Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional
Child Tax Credit for Bona Fide Residents of Puerto Rico)
Purpose: This is the first circulated draft of the 2010 Form 2010-SS for your review and
comments. See below for a discussion of the major changes.
TPCC Meeting: None, but one may be arranged if requested.
Prior Version: The 2009 Form 1040-SS is available at:
http://www.irs.gov/pub/irs-pdf/f1040ss.pdf.
Instructions: The 2010 Instructions for Form 1040-SS will be circulated at a later date.
The 2009 Instructions are available at http://www.irs.gov/pub/irs-pdf/i1040ss.pdf.
Other Products: Circulations of draft tax forms, instructions, notices, and publications
are posted at: http://taxforms.web.irs.gov/Circulations/index.htm.
Comments: Please email, fax, call, or mail any comments to me by July 20, 2010.
Comments submitted by telephone must be followed up in writing to be considered.
Send a copy of any email comments to the form’s reviewer, Judith Pohlmann, at
[email protected]

James Morgan
Tax Forms & Publications
SE:W:CAR:MP:T:I:S
Email: [email protected]
Phone: (202) 622-3161
Fax: (202) 927-6234

Major Changes to the 2010 Form 1040-SS
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Part I, line 10 deleted. Subsequent lines in Part I have been renumbered
accordingly. Pub. L. 111-5, Div. B, 2202.
Part I, line 10 (new). The text has been changed to allow for instructions to add in
the amount paid with request for extension of time to file.
Part I, lines 12a and 13 (new). Text revised to conform to Form 1040.
Page 1, paid preparer’s TIN. Heading in box changed to reflect REG-134235-08.
3/25/2010 email from Sr. Tech. Adv.
Part V. Note added after line 4a for taxpayers with Conservation Reserve
Program payments. Request from Submission Processing.

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Part VI, line 1, the fillable amount has been changed to $4,480. 2010 Social
Security Changes. Available at,
http://www.socialsecurity.gov/pressoffice/factsheets/colafacts2010.htm.
Part VI, line 2, the fillable amount has been changed to $4,480. 2010 Social
Security Changes. Available at,
http://www.socialsecurity.gov/pressoffice/factsheets/colafacts2010.htm.