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2022

Instructions for Form
1040-SS

Department of the Treasury
Internal Revenue Service

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.

General Instructions
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
Due date of return. File Form
1040-SS by April 18, 2023. The due
date is April 18, instead of April 15,
because of the Emancipation Day
holiday in the District of
Columbia—even if you don’t live in the
District of Columbia. If you live in
Maine or Massachusetts, you have
until April 19, 2023. That is because of
the Patriots' Day holiday in those
states.
Virtual currency. You will need to
answer the question on page 1 of
Form 1040-SS about whether you
engaged in a transaction involving
virtual currency in 2022. See Virtual
Currency under Specific Instructions,
later.
The COVID-19 related credit for
qualified sick and family leave wages paid in 2022 is limited to the
amount of leave taken after March
31, 2020, and before October 1,
2021. Generally, the credit for
qualified sick and family leave wages,
as enacted under the Families First
Coronavirus Response Act (FFCRA)
and amended and extended by the
COVID-related Tax Relief Act of 2020,
for leave taken after March 31, 2020,
and before April 1, 2021, and the
credit for qualified sick and family
leave wages under sections 3131,
3132, and 3133 of the Internal
Revenue Code, as enacted under the
ARP, for leave taken after March 31,
Aug 24, 2022

2021, and before October 1, 2021,
have expired. However, employers
that pay qualified sick and family
leave wages in 2022 for leave taken
after March 31, 2020, and before
October 1, 2021, are eligible to claim
a credit for qualified sick and family
leave wages in 2022. For more
information, see the instructions for
lines 11a and 11b, later. For more
information about the credit for
qualified sick and family leave wages,
go to IRS.gov/PLC.
Child tax credit enhancements
have expired. The changes to the
CTC for 2021 implemented by the
American Rescue Plan Act of 2021,
have expired. For tax year 2022, the
CTC is no longer a refundable credit.
The credits allowed for qualifying
children under age 6 and children
under age 18 have expired. Also the
increased age allowance for a
qualifying child has expired.
Enhanced additional child tax
credit (ACTC) (for bona fide residents of Puerto Rico). Under the
ARP, the child tax credit was
enhanced for 2022. If you were a
bona fide resident of Puerto Rico, the
following now apply.
• 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.
• The child tax credit has been
restored to qualifying children under
age 17 for years beginning January 1,
2022.
• For 2022, the initial amount of the
ACTC has increased to $1,500 for
each qualifying child.
For more information, see Part II
Bona Fide Residents of Puerto Rico
Claiming Additional Child Tax Credit.

Cat. No. 26341Y

Bona fide residents of

TIP Puerto Rico filing just to

claim the additional child
tax credit. If you are solely filing Form
1040-SS to claim the additional child
tax credit, you only need to complete
Part I—Total Tax and Credits and Part
II Bona Fide Residents of Puerto Rico
Claiming Additional Child Tax Credit
of the form.
Extension and expansion of credit
for qualified sick and family leave
for certain household employees.
The ARP provides that certain
self-employed individuals can claim
credits for up to 10 days of “paid sick
leave,” and up to 60 days of “paid
family leave,” if they are unable to
work or telework due to
circumstances related to coronavirus.
Note. Household employers will
report this amount for wages paid in
2022 in Form 1040-SS, Line 11a and
Line 11b.
Repayment of self-employed tax
and household taxes deferred in
2020. In 2020, legislation allowed
certain individuals who filed Form
1040-SS and/or Schedule H to defer
the payment of 50% of the social
security tax imposed for the period
beginning on March 27, 2020, and
ending December 31, 2020, over the
next 2 years. To make the 2022
deferred payment, see How
Self-Employed Individuals and
Household Employers Repay
Deferred Social Security, later.
Maximum income subject to social
security tax for 2022. For 2022, the
maximum amount of self-employment
income subject to social security tax is
$147,000.
Optional methods to figure net
earnings. For 2022, the maximum
income for using the optional methods
is $6,040.

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Reminders
Maximum income subject to social
security tax for 2023. For 2023, the
maximum amount of self-employment
income subject to social security tax is
$XXX,XXX.
New filing statuses for 2022. The
head of household and qualifying
widow(er) filing statuses were added
to Form 1040-SS in 2021 and will
remain.
Estimated tax payments. If you
expect to owe self-employment (SE)
tax of $1,000 or more for 2023, 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.
Schedule LEP (Form 1040).
Schedule LEP is a form that allows
taxpayers to request a preference to
receive written communications from
the IRS in Spanish and other
languages. If a language preference is
requested, attach the Schedule LEP
(Form 1040) to your Form 1040-SS
when you file it. For more information,
including what languages are
available, get Schedule LEP at
IRS.gov/ScheduleLEP.
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.
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
returns, paying taxes, and performing
other tasks required by the IRS. For
more information, see Pub. 547.
Identity Protection PIN (IP PIN) for
spouse. Beginning in 2020, spouses
must enter an identity protection PIN
on the Form 1040-SS if one has been
received from the IRS. Entry spaces
for the IP PIN have been added to the
right of the spouse's signature block.
For more information, see Identity
Protection PIN, later.
Taxpayer identification number
(TIN) required to claim the ACTC.
If you don't have a social security

number (SSN) or an individual
taxpayer identification number (ITIN)
issued on or before the due date of
your 2022 Form 1040-SS (including
extensions), you can't claim the ACTC
on an original or amended Form
1040-SS. Also, your qualifying child
must have an SSN valid for
employment issued prior to the due
date of your 2022 Form 1040-SS
(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. The IRS expects the earliest
ACTC related refunds to be available
in taxpayer bank accounts or debit
cards starting mid-February 2023, if
these taxpayers chose direct deposit
and there are no other issues with
their tax return. For more information,
see IRS.gov/refunds.
Electronic filing. You can e-file
Form 1040-SS. For general
information about electronic filing, visit
IRS.gov/Efile.

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 the Commonwealth of
Puerto Rico (Puerto Rico) who are not
required to file a U.S. income tax
return but who have self-employment
income or are eligible to claim certain
credits. Residents of Puerto Rico may
file Form 1040-PR in place of Form
1040-SS.
One purpose of the form is to report
net earnings from self-employment to
the United States and, if necessary,
pay SE tax on that income. The Social
Security Administration (SSA) uses
this information to figure your benefits
under the social security program. SE
tax applies no matter how old you are
and even if you are already receiving
social security or Medicare benefits.
Another purpose of the form is for
bona fide residents of Puerto Rico to
file in order to claim the ACTC, even if
you do not have to pay SE tax.
-2-

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, 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 return, had net earnings from
self-employment (from other than
church employee income) of $400 or
more (or you had church employee
income of $108.28 or more—see
Church Employees, later). However,
see Exceptions, later.
2. You do not have to file Form
1040 with the United States.
3. You are a bona fide resident of:
a. Guam,
b. American Samoa,
c. The USVI,
d. The CNMI, or
e. Puerto Rico (you can file either
Form 1040-PR (in Spanish) or Form
1040-SS).
Even if you have a loss or little

TIP income from self-employment,

it may benefit you to file Form
1040-SS and use either optional
method on Part VI. See Part
VI—Optional Methods To Figure Net
Earnings, later.

Exceptions. If (2) and (3) under Who
Must File, earlier, apply, though (1)
does not apply, you must file Form
1040-SS (or Form 1040-PR if you are
a bona fide resident of Puerto Rico)
to:
• Report and pay household
employment taxes;
• Report and pay employee social
security and Medicare tax on (a)
unreported tips, (b) wages from an
employer with no social security or
Instructions for Form 1040-SS (2022)

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Medicare tax withheld, and (c)
uncollected social security and
Medicare tax on tips or group-term life
insurance (see Part I, Line 6, 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 (farm or nonfarm) 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
Part V, later.

Church Employees

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 Part V. Enter
zero on line 4c and go to line 5a.

Ministers and Members of
Religious Orders

In most cases, you must pay SE tax
on salaries and other income for
services you performed as a minister,
a member of a religious order who has
not taken a vow of poverty, or a
Christian Science practitioner. But, if
you filed Form 4361 and received IRS
approval, you will be exempt from
paying SE tax on those net earnings.
If you had no other income subject to
SE tax and do not owe any of the
taxes listed earlier under Who Must
File, you aren't required to file Form
1040-SS. However, if you had other
earnings of $400 or more subject to
SE tax, see Part V, Lines 4a Through
4c.

Instructions for Form 1040-SS (2022)

If you have ever filed Form
2031 to elect social security
CAUTION 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 Part
IV, line 1. But do not report it on Part
V, line 5a; it isn't considered church
employee income.
Also include on Part IV, 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.
However, do not include on Part IV,
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 on Form
1040-SS, Part IV. Instead, figure your
SE tax by completing Part V, including
on line 2 this income and any rental
(parsonage) allowance or the value of
meals and lodging provided to you.
On the same line, subtract the
allowable amount of any
unreimbursed business expenses you
incurred as a church employee.
Attach an explanation. For details, see
Pub. 517.

Members of Recognized
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. If you filed
Form 4029 and have received IRS
approval, don't file Form 1040-SS.
See Pub. 517 for details.

-3-

Employees of 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 Part IV, line 1. Enter the net
amount from Part IV, line 27, on Part
V, line 2. If you performed services
elsewhere as an employee of a
foreign government or an international
organization, those earnings are
exempt from SE tax.

Commonwealth or Territory
Residents Living Abroad

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.

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

TIP international social security

agreements, visit the SSA
International Programs website at
SSA.gov/international/
totalization_agreements.html for more
information.
Even if you don’t have to pay
SE tax because of a social
CAUTION 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 SE will be included on the
income tax return (Form 1041) of the
bankruptcy estate. However, you are
responsible for paying SE tax on your

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net earnings from self-employment,
not the bankruptcy estate.
Enter on the dotted line next to
line 3 of Form 1040-SS, Part V,
“Chap. 11 bankruptcy income” and
the amount of your net profit or (loss).
Combine that amount with the total of
lines 1a, 1b, and 2 (if any) and enter
the result on line 3.
For other reporting requirements,
see the Instructions for Form 1040.

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 Part III or Part IV for
each trade or business, and combine
the net earnings on a single Part V.
Joint returns. If both you and your
spouse have self-employment income
from separate farm or nonfarm
businesses, each of you must
complete and file a separate Part III or
Part IV. Be sure to enter at the top of
each Part III or Part IV the name and
SSN of the spouse who owns the
business. Each of you must also
complete a separate Part V. 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
(farm or nonfarm) and share in the
profits and losses, you are partners in
a partnership, whether or not you
have a formal partnership agreement.
Do not use Part III or Part IV. Instead,
file the appropriate partnership return.
Exception—Qualified joint venture
(QJV). If you and your spouse
materially participate (see Material
participation in the 2022 Instructions
for Schedule C (Form 1040)) as the
only members of a jointly owned and
operated business, and you file a joint
Form 1040-SS for the tax year, you
can make a joint election to be taxed
as a QJV instead of a partnership. To
make this election, you must divide all
items of income, gain, loss, deduction,
and credit attributable to the business

between you and your spouse in
accordance with your respective
interests in the venture. Each of you
must file a separate Part III or Part IV,
as well as a separate Part V. On each
line of your separate Part III or Part IV,
you must enter your share of the
applicable income, deductions, and
losses. For more information on this
election, see the 2022 Instructions for
Schedule E (Form 1040).
For more information on QJVs, go
to Election for Married Couples
Unincorporated Businesses at
IRS.gov.
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 Part V, later).
If the QJV election is made for a
farm rental business that isn't included
in self-employment, the income isn't
subject to SE tax. Don’t include the
income on Form 1040-SS. Depending
on the source of the income
(possession, U.S. source, or other
foreign source), you may need to file
other tax forms. See Pub. 570 and
Form 4835 for more information.
Community property. If you and
your spouse wholly own an
unincorporated business as
community property under the
community property laws of a state,
foreign country, or U.S. possession,
the income and deductions are
reported based on the following.
• If only one spouse participates in
the business, all of the income from
that business is the self-employment
earnings of the spouse who carried on
the business.
• If both spouses participate, the
income and deductions are allocated
to the spouses based on their
distributive shares.
• If either or both you and your
spouse are partners in a partnership,
see Partnership Income or Loss under
Part V, later.
• If you and your spouse elected to
treat the business as a QJV, see
Exception—Qualified joint venture
(QJV), earlier.

-4-

Where To File

If you are enclosing a payment, send
your Form 1040-SS to:
Internal Revenue Service
P. O. Box 1303
Charlotte, NC 28201-1303
If you aren't enclosing a payment,
send your Form 1040-SS to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215

When To File

If you file on a calendar year basis, file
by April 18, 2023. The due date is
April 18, instead of April 15, because
of the Emancipation Day holiday in
the District of Columbia – even if you
don’t live in the District of Columbia. If
you live in Maine or Massachusetts,
you have until April 19, 2023, because
of the Patriots' Day holiday in those
states. 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.

Extension of Time To File

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 16, 2023, for
calendar year taxpayers). To get this
automatic extension, you must file
Form 4868 by the regular due date of
your return (April 18, 2023, for
calendar year taxpayers). You can file
Form 4868 either by paper or
electronically through IRS e-file. For
details, see the instructions for Form
4868.
This 6-month extension to file
does not extend the time to
CAUTION pay your tax. Any interest due
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
Instructions for Form 1040-SS (2022)

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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 18,
2023, 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, 2023, 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, 2023, 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 for taxpayers affected by federally declared
disasters. If you are enclosing a
payment, send Form 4868 with your
payment to:
Internal Revenue Service
P.O. Box 1302
Charlotte, NC 28201-1302
If you aren't enclosing a payment,
send Form 4868 to:

Instructions for Form 1040-SS (2022)

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

If your tax year is a fiscal year, use the
tax rate and earnings base that apply
at the time the fiscal year begins.
Don’t prorate the tax or earnings base
for a fiscal year that overlaps the date
of a rate or earnings base change.

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 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.

Virtual Currency

Virtual currency is a digital
representation of value, other than a
representation of the U.S. dollar or a
foreign currency (“real currency”), that
functions as a unit of account, a store
of value, or a medium of exchange.
Some virtual currencies are
convertible, which means that they
have an equivalent value in real
currency or act as a substitute for real
currency. The IRS uses the term
“virtual currency” to describe the
various types of convertible virtual
currency that are used as a medium of
exchange, such as digital currency
and cryptocurrency. Regardless of the
label applied, if a particular asset has
the characteristics of virtual currency,
it will be treated as virtual currency for
federal income tax purposes.
-5-

If, in 2022, you engaged in any
transaction involving virtual currency,
check the “Yes” box next to the
question on virtual currency on page 1
of Form 1040-SS. A transaction
involving virtual currency includes, but
is not limited to:
• The receipt of virtual currency as
payment for goods or services
provided;
• The receipt or transfer of virtual
currency for free (without providing
any consideration) that does not
qualify as a bona fide gift;
• The receipt of new virtual currency
as a result of mining and staking
activities;
• The receipt of virtual currency as a
result of a hard fork;
• An exchange of virtual currency for
property, goods, or services;
• An exchange of virtual currency for
another virtual currency;
• A sale of virtual currency; and
• Any other disposition of a financial
interest in virtual currency.
A transaction involving virtual
currency does not include the holding
of virtual currency in a wallet or
account, or the transfer of virtual
currency from one wallet or account
you own or control to another that you
own or control.
If you received any virtual currency
as compensation for services, or
disposed of any virtual currency that
you held for sale to customers in a
trade or business, or inventory or
services, you should report the
income on Part III or Part IV of Form
1040-SS.
If you disposed of any virtual
currency that was held as a capital
asset through a sale, exchange, or
transfer, report it in your territory
income tax return. If you received any
virtual currency as compensation for
services, or disposed of any virtual
currency that you held for sale to
customers in a trade or business, you
must report the income as you would
report other income of the same type
(for example, W-2 wages) in your
territory income tax return.
For more information, go to

TIP IRS.gov/virtualcurrencyfaqs.

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Part I—Total Tax and
Credits
Line 1

Check the filing status that applies to
you.
More than one filing status

TIP can apply to you. 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.
Single
You can check the “Single” box at the
top of Form 1040-SS if, on the last
day of the year, you were unmarried
or legally separated from your spouse
under a divorce or separate
maintenance decree.
Married Filing Jointly
You can choose this filing status if you
were married at the end of 2022 and
both you and your spouse agree to file
a joint tax return. You can also choose
this filing status if your spouse died in
2022 and you didn’t remarry in 2022.
If you choose to file a joint tax
return, check the box for married filing
jointly and be sure to include your
spouse's name and SSN on the lines
provided below your name and SSN.
If your spouse also had
self-employment income, complete
and attach a separate Part V and, if
applicable, Part VI. If necessary,
attach a separate Part III or Part IV for
your spouse's farm or nonfarm
business.
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.
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;
• You are divorced, separated, or no
longer living with 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. For more
information, go to IRS.gov/
InnocentSpouse.
Married Filing Separately
Check the “Married filing separately”
box at the top of Form 1040-SS if you
are 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" 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.
You may be able to file as
TIP head of household if you had
a child living with you and you
lived apart from your spouse during
the last 6 months of 2022.
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

TIP Medicare Tax on line 5, were

married at the end of 2022,
but lived apart from your spouse for
the last 6 months of 2022 and do not
claim a qualifying child for the ACTC,
see Head of Household in Pub. 501
for additional rules for this filing status.
You can check the “Head of
household” box at the top of Form
-6-

1040-SS if 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 2022. But
if, at the end of 2022, 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
2022 and you meet the other rules
under Married persons who live apart,
later.
• You are married to 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

TIP claim for the ACTC are those

you list by name and SSN in
the Qualifying child 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 2022, you are
considered unmarried if all of the
following apply.
• You lived apart from your spouse
for the last 6 months of 2022.
Temporary absences for special
circumstances, such as for business,
medical care, school, or military
service, count as time lived in the
home.

Instructions for Form 1040-SS (2022)

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• You file a separate tax return from
your spouse.
• You paid over half the cost of
keeping up your home for 2022.
• Your home was the main home of
your child, stepchild, or foster child for
more than half of 2022. If the child
didn’t live with you for the required
time, see Temporary Absence 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 him or her 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 Widow(er)
Someone whose spouse died in 2020
or 2021 may be a qualifying widow or
qualifying widower.
You can check the “Qualifying
widow(er)” box at the top of Form
1040-SS if all of the following apply.
1. Your spouse died in 2020 or
2021 and you didn't remarry before
the end of 2022.
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 2022:
a. The child had gross income of
$4,300 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 2022. 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 he or
Instructions for Form 1040-SS (2022)

she died, even if you didn't actually do
so.
If your spouse died in 2022, you
can't file as qualifying widow(er).
Instead, see Married filing jointly
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
TIP claim for the ACTC are those
you list by name and SSN in
the Qualifying child section on Part I,
line 2, of Form 1040-SS.

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 $2,400 or
more in 2022.
• You paid total cash wages of
$1,000 or more in any calendar
quarter of 2021 or 2022 to all
household employees.
Note. See the instructions for lines
11a and 11b for the refundable portion
of the credit for qualified sick and
family leave wages paid in 2022 for
leave taken before April 1, 2021,
and/or after March 31, 2021, and
before October 1, 2021.

Line 5

Enter the total Additional Medicare
Tax from line 18 of Form 8959 on
line 5. Attach Form 8959. See Form
8959 and its instructions for more
information.

Dependent. To find out if someone is
your dependent, see Dependents in
Pub. 501.

Line 6

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.

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 the dotted line next to
line 6, enter “Tax on Tips,” and the
amount of tax due (from Form 4137,
line 13). Be sure to include this tax in
the total for line 6. Attach to Form
1040-SS the completed Form 4137.

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 on Form
CAUTION 1040-SS. Do not enter a
person who is a qualifying person for
purposes of the credit for other
dependents on Part I, line 2.

!

Line 3

Complete line 3 and Parts III through
IV only if you, or your spouse if filing a
joint tax return, had net earnings from
self-employment (from other than
church employee income) of $400 or
more or had church employee income
of $108.28 or more. See Who Must
Pay SE Tax, earlier.

-7-

Include the following taxes in the
line 6 total.

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 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. Include this tax in the
total for line 6. Enter the amount of
this tax and “Uncollected Tax” on the
dotted line next to line 6.
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

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pay social security and Medicare tax
on part of the cost of the life
insurance. The amount of tax due
should be identified with codes M and
N in box 12 of your Form W-2AS,
W-2CM, W-2GU, or W-2VI. If you are
a bona fide resident of Puerto Rico,
contact your employer for this amount.
Include this tax in the total for line 6.
Enter the amount of this tax and
“Uncollected Tax” on the dotted line
next to line 6.
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. Enter the amount of
tax due (from Form 8919, line 13) and
“Uncollected Tax” on the dotted line
next to line 6, and include this tax in
the total for line 6. Attach to Form
1040-SS the completed Form 8919.

Line 7

Enter any estimated tax payments you
made for 2022 including any
overpayment from your 2021 tax
return that you applied to your 2022
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 7. 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 2022. For
an example of how to do this, see
Pub. 505.

Line 8

If you, or your spouse if filing a joint
tax return, had more than one
employer for 2022, and total wages of
more than $147,000, too much social
security tax may have been withheld.
You can take a credit on this line for
the amount withheld in excess of
$9,114.00. But if any one employer
withheld more than $9,114.00, you
must ask that employer to refund the
excess to you. You can't claim it on
Form 1040-SS. Figure this amount
separately for you and your spouse.
You must attach Forms W-2AS,

W-2CM, W-2GU, W-2VI, or
499R-2/W-2PR. See Pub. 505 for
more information.

Line 10

Reserved for future use.
See chapter 1 of Pub. 570 for the
bona fide residency rules.

Line 11

How you report qualified sick and
family leave wages and the
refundable credit for qualified sick and
family leave wages paid in 2022 on
Schedule H (Form 1040) has
changed. You will use the Worksheet
3 and/or the Worksheet 4 in the
Instructions for Schedule H (Form
1040) to compute the amount of the
refundable portion. For more
information, see the 2022 Instructions
for Schedule H (Form 1040).
Line 11a. Credit for qualified sick
and family leave wages paid in
2022 for leave taken after March
31, 2020, and before April 1, 2021.
Although the requirement for certain
employers to provide paid leave to
workers who are unable to work or
telework due to circumstances related
to COVID-19 does not apply to
periods of leave after December 31,
2021, the FFCRA, as amended by
recent legislation, provides that
individuals who report household
employment taxes from Schedule H
(Form 1040) on Form 1040-SS may
continue to be eligible to claim a credit
to cover the costs of providing
qualified sick leave and qualified
family leave wages paid in 2022 for
leave taken through March 31, 2021.
Enter the amount from Schedule H
(Form 1040), line 8e.
Line 11b. Credit for qualified sick
and family leave wages paid in
2022 for leave taken after March
31, 2021, and before October 1,
2021. Enter the amount from
Schedule H (Form 1040), line 8f.
Do not enter any credits for
sick and family leave related
CAUTION to your self-employment
income reported on line 3 of Form
1040-SS. Those amounts will be
reported on your territory return. See
the instructions for your territory tax
return for more information.

!

Line 12

Add lines 7 through 11b. Enter the
total on line 12.
-8-

Additional Medicare Tax withheld.
If you had Additional Medicare Tax
withheld by your employer in 2022,
include the amount shown on Form
8959, line 24, in the total for line 12.
On the dotted line next to line 12,
enter “Form 8959” and show the
amount. Attach Form 8959. See Form
8959 and the its instructions for more
information.
Amount paid with request for extension of time to file. If you got an
automatic extension of time to file
Form 1040-SS by filing Form 4868 or
by making a payment, enter the
amount of the payment or any amount
you paid with Form 4868. If you paid
by credit or debit card, don’t include
on line 12 the convenience fee you
were charged. On the dotted line next
to line 12, enter “Form 4868” and
show the amount paid.

Refund
Amount Overpaid
If line 14 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 14 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.
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 14 may 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.
Instructions for Form 1040-SS (2022)

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Lines 14a Through 14d
If you want us 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):
• 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 or use all or
part of your refund to buy paper series
I savings bonds; or
• Complete lines 14b through 14d if
you want your refund deposited to
only one account.
If you don’t want your refund
directly deposited to your account,
don’t check the box on line 14a. Draw
a line through the boxes on lines 14b
through 14d. The IRS will send you a
check instead.
The IRS isn't responsible for a
lost refund if you enter the
CAUTION wrong account information.
Check with your financial institution to
make sure your direct deposit will be
accepted and to get the correct
routing and account numbers.

!

Don’t request a deposit of your
refund to an account that isn't in your
name (such as your tax preparer's
own account).
If you are asking to have a
joint refund deposited to an
CAUTION individual account and your
financial institution won’t allow this,
your direct deposit will be rejected
back to the IRS and a check will be
sent instead. The IRS isn’t
responsible if a financial institution
rejects a direct deposit.

!

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. This includes
any part of your refund due to the
recovery rebate credit, any economic
impact payments you received in
2022. These programs include
Temporary Assistance for Needy
Families (TANF), Medicaid,
Supplemental Security Income (SSI),
Medicaid, and Supplemental Nutrition
Instructions for Form 1040-SS (2022)

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.
TreasuryDirect®. You can request a
deposit of your refund (or part of it) to
a TreasuryDirect® online account to
buy U.S. Treasury marketable
securities and savings bonds. For
more information, go to
TreasuryDirect.gov.
Form 8888. You can have your
refund directly deposited into more
than one account or use it to buy up to
$5,000 in paper series I savings
bonds. You don’t need a
TreasuryDirect® account to do this.
See the instructions for Form 8888 for
more details.
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. Otherwise, the direct
deposit will be rejected and a check
sent instead.
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. For a TreasuryDirect®
online account, check the “Savings”
box.
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
-9-

boxes blank. Don’t include the check
number.
If the direct deposit to your
account(s) is different from the
amount you expected, you will receive
an explanation in the mail about 2
weeks after your refund is deposited.
If you are asking to have a
joint refund deposited to an
CAUTION individual account and your
financial institution won’t allow this,
your direct deposit will be rejected
back to the IRS and a check will be
sent instead. The IRS isn’t
responsible if a financial institution
rejects a direct deposit.

!

Line 15

Enter on line 15 the amount, if any, of
the overpayment on line 13 you want
applied to your 2023 estimated tax.
The election to apply part or all of the
overpaid amount to your 2023
estimated tax can't be changed later.

Line 16—Amount You Owe

The IRS offers several payment
options. You can pay online, by
phone, mobile device, cash
(maximum $1,000 per day and per
transaction), check, or money order.
Go to IRS.gov/Payments for payment
options. Also, see How To Get Tax
Help, later.
To make a payment using a
Debit or Credit card: Choose
an approved payment
processor to pay online, or by mobile
device. A convenience fee is charged
by these service providers.
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.
ACI Payments, Inc.
888-UPAY-T
(888-872-9829)
fed.acipayonline.com
Link2Gov Corporation
888-PAY-1040™
(888-729-1040)
pay1040.com
WorldPay US, Inc.
844-PAY-TAX-8™
(844-729-8298)
payUSAtax.com
Notice to taxpayers presenting
checks. When you provide a check

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as payment, you authorize the IRS
either to use information from your
check to make a one-time electronic
fund transfer from your account or to
process the payment as a check
transaction. When the IRS uses
information from your check to make
an electronic fund transfer, funds may
be withdrawn from your account as
soon as the same day we receive your
payment, and you will not receive your
check back from your financial
institution.
To avoid interest and

TIP penalties, pay your taxes in

full by April 18, 2023. You
don’t have to pay if line 16 is under $1.
Don’t include any estimated tax
payment for 2023 in this payment.
Instead, make the estimated tax
payment separately.
How Self-Employed Individuals
and Household Employers Repay
Deferred Social Security Tax
The Coronavirus Aid, Relief, and
Economic Security (CARES) Act
allowed self-employed individuals and
household employers to defer the
payment of certain social security
taxes on their Form 1040-SS for tax
year 2020 over the next 2 years. Half
of the deferred social security tax was
due December 31, 2021, and the
remainder is due by December 31,
2022.
How you can repay the deferred
taxes. You can pay the deferred
amount any time on or before the due
date. You:
• Can make electronic payments
online, by phone, and from a mobile
device using the IRS2Go app—for
more information, see Making a tax
payment, later;
• Should make a separate payment
from other tax payments to ensure the
payment is applied to the deferred tax
balance on the tax year 2020 Form
1040-SS because the IRS systems
won't recognize the payment for
deferred tax if it is with other tax
payments or paid with the current
Form 1040-SS; and
• Should designate the payment as
“deferred social security tax.” If you
are making deferred social security
tax payments using EFTPS, you
should select “1040 Individual Income
Tax Return” and “deferred social
security tax” for the type of payment.

You must apply the payment to the
2020 tax year where payment was
deferred. Go to EFTPS.gov for details.
If you are using the Card Program to
pay with a debit or credit card, you
should select “installment agreement.”
If you are using Direct Pay you should
select the reason for payment
“balance due.” You must apply the
payment to the 2020 tax year where
the payment was deferred.
What you should do if you are unable to pay in full by the installment due dates. If you are unable to
pay the full deferred tax amount, you
should pay whatever amount you are
able to pay by the installment due
dates to limit penalty and interest
charges.
If the installment amount is not paid
in full, the IRS will send you a balance
due notice. You should follow the
instructions on the notice to make a
payment or apply for a payment plan.
You can also visit the Paying Your
Taxes page on IRS.gov for additional
information about ways you can pay,
what to do when you can't pay, and
viewing your tax account.
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 by April 18, 2023. 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 18, 2023. You must pay the tax
before the extension runs out.
Penalties and interest will be imposed
until taxes are paid in full. Got to
Form1127 for more information.

Part II—Bona Fide
Residents of Puerto Rico
Claiming Additional Child
Tax Credit

The additional child tax credit is
available to bona fide residents of
Puerto Rico with one or more
qualifying children. Unlike in prior
years, you can claim the credit
regardless of the number of children
you have. You must list each
qualifying child (defined later) on Part
I, line 2. Also complete Part II and the
Additional Child Tax Credit Worksheet
Part II, Line 3, later, to figure the
amount of your credit.

-10-

Not a bona fide resident of
Puerto Rico in 2022. An
CAUTION individual who was not a bona
fide resident of Puerto Rico in 2022
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 your additional
child tax credit in a manner similar to
how you figured this credit for 2020.
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

TIP American Samoa, the CNMI,

Guam, or the USVI may be
able to claim 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 take the
ACTC even though you aren't eligible
and it is determined that your error is
due to reckless or intentional
disregard of the ACTC rules, you will
not be allowed to take the ACTC or
credit for other dependents for 2 years
even if you are otherwise eligible to do
so.
If you take the ACTC even though
you aren’t eligible and it is later
determined that you fraudulently took
the credit, you won't be allowed to
take the child tax credit or credit for
other dependents for 10 years.
Form 8862 may be required. If
your child tax credit (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 the Instructions for Form 8862 for
more information, including whether
an exception applies.

Qualifying for the Credit

You may be able to claim the ACTC
for 2022 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.
Instructions for Form 1040-SS (2022)

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• Neither you nor your spouse, if filing
a joint tax return, can 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 ACTC, must have
the required SSN. If you have a
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 2022 tax
return. The required SSN is one that is
valid for employment and is issued
before the due date of your 2022 tax
return (including extensions).
If your qualifying child was
born and died in 2022 and you
CAUTION do not have an SSN for the
child, you must file by paper and
attach a copy of the child's birth
certificate, death certificate, or
hospital records. The document must
show the child was born alive. Enter
“Died” on Part I, line 2, column b, of
Form 1040-SS.

!

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
2022.
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 his or
her own support for 2022.
5. Lived with you for more than
half of 2022. 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
2022 or is filing a joint tax return for
2022 only to claim a refund of
Instructions for Form 1040-SS (2022)

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 1

If you did not received any

TIP type of income, enter zero on
Part II, line 1.

Line 2

Enter the amount of your 2021
withheld social security, Medicare,
and Additional Medicare taxes from
Puerto Rico Form(s) 499R-2/W-2PR,
boxes 21 and 23. If married filing
jointly, include your spouse’s amounts
with yours. For information about
Form 499R-2/W-2PR, go to the
Departamento de Hacienda website
at Hacienda.gobierno.pr.

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.

Line 3

Your modified AGI includes items
such as wages, interest, dividends,
unemployment compensation,
alimony received (see Caution, later),
and taxable pensions and annuities.
Include any profit or (loss) from Part
III, Profit or Loss From Farming,
line 36, and/or Part IV, Profit or Loss
From Business (Sole Proprietorship),
line 27. Also, include your taxable
social security benefits. Use
Worksheet 1 in Pub. 915 to see if any
of your benefits are taxable. For more
information on these and other types
of income to include on line 1, see the
2022 Instructions for Form 1040. See
Pub. 570 for the rules to use in
determining your Puerto Rico source
income.

Specific Instructions for the ACTC
Worksheet

Only include amounts
received as alimony or
CAUTION separate maintenance
pursuant to a divorce or 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.

!

Puerto Rico (Department of
Labor and Human Resources)
CAUTION may issue separate Forms
1099-G for unemployment
compensation paid to bona fide
residents of Puerto Rico. Include on
line 1 all unemployment
compensation received.

!

-11-

Use the Additional Child Tax Credit
Worksheet Part II, Line 3 to figure your
ACTC. Enter the amount from line 19
of the worksheet on Form 1040-SS,
Part II, line 3.

The ACTC may be limited if your
income derived from sources within
Puerto Rico exceeds the amounts
shown on line 4 of the ACTC
Worksheet. Calculate the child tax
credit (CTC) on line 7 and the credit
for other dependents on line 8 as part
of figuring the limitation, if any, of your
ACTC even though you cannot take
the CTC or credit for other
dependents on Form 1040-SS.

Part III—Profit or Loss
From Farming

For assistance with Part III, see the
2022 Instructions for Schedule F
(Form 1040) and Pub. 225.

Accounting Methods

The accounting method you used to
record your farm income determines
whether you complete Section A or C,
in addition to Section B.

Cash method. Include in income
both the cash actually or
constructively received and the fair
market value of goods or other
property you received. In most cases,
you deduct your expenses when you
pay them.
Accrual method. Include your
income in the year you earned it. It
doesn't matter when you get it.
Deduct your expenses when you incur
them.

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Additional Child Tax Credit Worksheet—Part II, Line 3

Keep for Your Records

1. Do you have one or more qualifying children under age 17 with the required SSN?
No. Stop. You can't claim the credit.
Yes. Go to line 2.
2. Number of qualifying children _______ × $1,500. Enter the result . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Enter the amount from Part II, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.

4. Enter the amount shown below for your filing status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

2.

• Married filing jointly – $400,000
• All other filing statuses – $200,000
5. Is the amount on line 3 more than the amount on line 4?
No. Leave line 5 blank. Enter the amount from line 2 on line 11, and go to line 12.
Yes. Subtract line 4 from line 3. If the result isn't a multiple of $1,000, increase it to the next
multiple of $1,000 (for example, increase $425 to $1,000, increase $1,025 to $2,000, etc.) . . . . . .

5.

6. Multiply the amount on line 5 by 5% (.05). Enter the result . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7. Number of qualifying children from line 2 x $2,000. Enter the result . . . . . . . . . . . . . . . . . . . . . . . . .

7.

8. Number of other dependents, including children who are not under age 17 ________ x $500.
Enter the result. See the Line 8 instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8.

9. Add lines 7 and 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.

6.

10. Is the amount on line 9 more than the amount on line 6?
No. Stop. You can't claim the credit.
Yes. Subtract line 6 from line 9. Enter the result . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Enter the smaller of line 2 or line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Enter the total, if any, of:
• One-half of Part V, line 12, self-employment tax plus
• One-half of the Additional Medicare Tax you paid on self-employment income (Form 8959,
line 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Enter the total of any:
• Amount from Part II, line 2, plus
• Employee social security and Medicare tax on tips not reported to employer from Form 4137
and shown on the dotted line next to Part I, line 6, plus
• Uncollected employee social security and Medicare tax on wages from Form 8919 shown on
the dotted line next to Part I, line 6, plus
• Uncollected employee social security tax and Medicare tax on tips and group-term life
insurance (see instructions for Part I, line 6) shown on the dotted line next to Part I, line 6, plus
• Amount on Form 8959, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Add lines 12 and 13. Enter the result . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Enter the amount, if any, of Additional Medicare Tax withheld (Form 8959, line 22) . . . . . . . . . . . . 15.
16. Subtract line 15 from line 14. Enter the result . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
17. Enter the amount, if any, from Part I, line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
18. Is the amount on line 16 more than the amount on line 17?
No. Stop. You can't claim the credit.
Yes. Subtract line 17 from line 16. Enter the result . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
19. Additional child tax credit. Enter the smaller of line 11 or line 18 here and on Form 1040-SS, Part II,
line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.

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Instructions for Form 1040-SS (2022)

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Accounting Methods for Small
Business Taxpayers
If you are a small business taxpayer
(defined later), you may be eligible to
use the cash method of accounting. A
farm corporation, partnership with a C
corporation as a partner, or other farm
business, with the exception of a tax
shelter, as defined in section 448(d)
(3), that satisfies the requirements of a
small business taxpayer can generally
use the cash method of accounting.
For more information, see chapters 2
and 3 of Pub. 225 and Pub. 538.
Small business taxpayer. For tax
years beginning in 2021, you are a
small business taxpayer if you have
average annual gross receipts of $26
million or less for the 3 prior tax years
under the gross receipts test. The
gross receipts test amount under
section 448(c) is indexed for inflation.
For more information, see Small
business taxpayer in the Instructions
for Schedule F (Form 1040). See Pub.
538 for special rules if you had a short
tax year or have not been in existence
for 3 years.
Inventory. For tax years beginning in
2021, if a small business taxpayer has
$26 million in gross receipts (or less),
it is not required to account for
inventories under section 471(a), but
can use a method of accounting for
inventories that either (1) treats the
inventories as non-incidental
materials and supplies, or (2)
conforms to their financial accounting
treatment of inventories or their books
and records.
Small business taxpayers are
exempt from the requirement to
capitalize costs under section 263A.
For more information, see Capitalizing
costs to property produced and
property acquired for resale in the
Instructions for Schedule F (Form
1040). Also, see Pub. 538.

Section A or C—Sales of
Livestock

Form 4797 is used to report sales of
livestock held for draft, breeding,
sport, or dairy purposes, and is
attached to Form 1040. This income is
taxable but isn't subject to SE tax. You
should check to see if this additional
amount of gross income will require
you to file Form 1040 instead of Form
1040-SS.

Instructions for Form 1040-SS (2022)

Note. Certain farmers and ranchers
in the territories who were forced to
sell livestock due to drought may have
an additional year to replace the
livestock and defer gains from the
forced sales. For more information,
see Notice 2020-74, 2020-41 I.R.B.
935, and Pub. 225. Go to IRS.gov/
Disaster for information on the most
recent tax relief provisions for
taxpayers affected by disaster
situations.

Line 12

If you claim any car or truck expenses
(actual or the standard mileage rate),
you must provide the information
requested on Part V of Form 4562. Be
sure to attach Form 4562 to your tax
return.

Line 23b
Business interest expense deduction. Your business interest expense
deduction may be limited. The
Instructions for Form 8990, Limitation
on Business Interest Expense Under
Section 163(j), explain when a
business interest expense deduction
is limited, who is required to file Form
8990, and how certain businesses
may elect out of the business interest
expense limitation. For more
information, see Farm Business
Expenses in chapter 4 of Pub. 225.

Line 34

List your other expenses and the
amounts on lines 34a through 34e. If
you can’t enter all of the expenses on
lines 34a through 34e, enter the first
four expenses on lines 34a through
34d. On line 34e, enter “Other” and
the total of the expenses not already
included on lines 34a through 34d.
Business meals. Enter your total
deductible business meals. This
includes expenses for meals while
traveling away from home for
business. For more information about
which expenses are deductible meal
expenses and which are
nondeductible entertainment
expenses, see Pub. 463.

Part IV—Profit or Loss
From Business (Sole
Proprietorship)

For assistance with Part IV, see the
2022 Instructions for Schedule C
(Form 1040), Profit or Loss From
Business, and Pub. 334.
-13-

Accounting Methods for Small
Business Taxpayers

If you are a small business taxpayer
(defined later), you may qualify to use
the cash method of accounting and be
exempt from capitalizing certain
expenses under section 263A. In
addition, you may not be required to
account for inventories under section
471(a) and you may not be subject to
the business interest expense
limitation. For more information, see
Pub. 334 and Pub. 538.
Small business taxpayer. For tax
years beginning in 2021, a small
business taxpayer is a taxpayer that
has average annual gross receipts of
$26 million (or less) for the 3 prior tax
years and is not a tax shelter as
defined in section 448(d)(3). The
gross receipts test amount under
section 448(c) is indexed for inflation.
See Pub. 538 and Pub. 334 for
taxpayers that have had a short tax
year or have not been in existence for
3 years.

Lines 2a and 2g

You may not be required to account
for inventories under section 471(a).
For more information, see Pub. 334
and Pub. 538.

Line 7

If you claim any car or truck expenses
(actual or the standard mileage rate),
you must provide the information
requested on Part V of Form 4562. Be
sure to attach Form 4562 to your
return.

Line 14

Your business interest expense
deduction may be limited. The
Instructions for Form 8990 explain
when a business interest expense
deduction is limited, who is required to
file Form 8990, and how certain
businesses may elect out of the
business interest expense limitation.
For more information, see the 2022
Instructions for Schedule C (Form
1040), and Business Expenses in
chapter 8 of Pub. 334.

Line 22b

Enter your total deductible business
meals. This includes expenses for
meals while traveling away from home
for business. For more information
about which expenses are deductible
meal expenses and which are

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nondeductible entertainment
expenses, see Pub. 463.

Line 25a

List your other expenses and the
amounts on line 25a. If you can’t enter
all of your other expenses on the lines
provided, enter "Other" and the total
of the expenses not already listed on
line 25a on the last line under line 25a.
Combine the amounts reported on
line 25a and enter the total on
line 25b.

Part V—Self-Employment
Tax
If you are filing a joint return
and both you and your spouse
CAUTION have income subject to SE
tax, you must each complete a
separate Part V. This includes those
who made a joint election to be taxed
as a QJV.

!

What Is Included in Net
Earnings From
Self-Employment

In most cases, net earnings include
your net profit from a farm or nonfarm
business. If you were a partner in a
partnership, see the following
instructions.
Partnership Income or Loss
When figuring your total net earnings
from self-employment, include your
share of partnership income or loss
attributable to a trade or business and
any guaranteed payments for services
or the use of capital. However, if you
were a limited partner, include only
guaranteed payments for services you
actually rendered to or on behalf of
the partnership.
If you were a general partner,
reduce lines 1a and 2 of Part V for any
section 179 expense deduction, oil or
gas depletion, and unreimbursed
partnership expenses. Attach an
explanation of these deductions.
If your partnership was engaged
solely in the operation of a group
investment program, earnings from
the operation aren't self-employment
earnings for either the general or
limited partners.
If a partner died and the
partnership continued, include in
self-employment income the

deceased partner's distributive share
of the partnership's ordinary income
or loss through the end of the month
in which he or she died. See section
1402(f) for more information.
If you were married and both you
and your spouse were partners in a
partnership, each of you must report
your net earnings from
self-employment from the partnership.
Each of you must complete a
separate Part V. If only one of you was
a partner in a partnership, the spouse
who was the partner must pay SE tax
on all of his or her share of partnership
income.
Community property. Your own
distributive share of partnership
income is included in figuring your net
earnings from self-employment.
Unlike the division of that income
between spouses for figuring income
tax, no part of your share can be
included in figuring your spouse's net
earnings from self-employment.
Share Farming
You are considered self-employed if
you produced crops or livestock on
someone else's land for a share of the
crops or livestock produced (or a
share of the proceeds from the sale of
them). This applies even if you paid
another person (an agent) to do the
actual work or management for you.
For details, see Pub. 225.
Other Income and Losses
Included in Net Earnings
From Self-Employment
1. Rental income from a farm if, as
landlord, you materially participated in
the production or management of the
production of farm products on the
land. This income is farm earnings. To
determine if you materially
participated in farm management or
production, don’t consider the
activities of any agent who acted for
you. The material participation tests
for landlords are explained in Pub.
225.
2. Cash or a payment-in-kind from
the Department of Agriculture for
participating in a land diversion
program.
3. Payments for the use of rooms
or other space when you also
provided substantial services for the
convenience of your tenants.
-14-

Examples are hotel rooms, boarding
houses, tourist camps or homes,
parking lots, warehouses, and storage
garages. See Pub. 334 for more
information.
4. Income from the retail sale of
newspapers and magazines if you
were age 18 or older and kept the
profits.
5. Income you receive as a direct
seller. Newspaper carriers or
distributors of any age are direct
sellers if certain conditions apply. See
Pub. 334 for details.
6. Amounts received by current or
former self-employed insurance
agents and salespersons that are:
a. Paid after retirement but figured
as a percentage of commissions
received from the paying company
before retirement,
b. Renewal commissions,or
c. Deferred commissions paid
after retirement for sales made before
retirement.
However, certain termination
payments received by former
insurance salespersons aren't
included in net earnings from
self-employment (as explained in item
11 under Income and Losses Not
Included in Net Earnings From
Self-Employment, later).
7. Income of certain crew
members of fishing vessels with
crews of normally fewer than 10
people. See Pub. 334 for details.
8. Fees as a state or local
government employee if you were
paid only on a fee basis and the job
wasn’t covered under a federal-state
social security coverage agreement.
9. Interest received in the course
of any trade or business, such as
interest on notes or accounts
receivable.
10. Fees and other payments
received by you for services as a
director of a corporation.
11. Recapture amounts under
sections 179 and 280F included in
gross income because the business
use of the property dropped to 50% or
less. Don’t include amounts you
recaptured on the disposition of
property. See Form 4797 for more
information.
12. Fees you received as a
professional fiduciary. This may also
apply to fees paid to you as a
Instructions for Form 1040-SS (2022)

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nonprofessional fiduciary if the fees
relate to active participation in the
operation of the estate's business or
the management of an estate that
required extensive management
activities over a long period of time.
13. Gain or loss from section 1256
contracts or related property by an
options or commodities dealer in the
normal course of dealing in or trading
section 1256 contracts.

Income and Losses
Not Included in Net Earnings
From Self-Employment
1. Salaries, fees, etc., subject to
social security or Medicare tax that
you received for performing services
as an employee, including services
performed as a public official (except
as a fee basis government employee
as discussed in item 8 under Other
Income and Losses Included in Net
Earnings From Self-Employment,
earlier).
2. Fees received for services
performed as a notary public.
However, if you have other earnings
of $400 or more subject to SE tax, on
the dotted line next to Part V, line 3,
enter “Exempt—Notary” and the
amount of your net profit as a notary
public included on line 2. Subtract that
amount from the total of lines 1a, 1b,
and 2; and enter the result on line 3.
3. Income you received as a
retired partner under a written
partnership plan that provides lifelong
periodic retirement payments if you
had no other interest in the
partnership and did not perform
services for it during the year.
4. Income from real estate rentals
if you didn’t receive the income in the
course of a trade or business as a real
estate dealer. Report this income on
Part IV if you and your spouse made
an election to be taxed as a QJV.
5. Income from farm rentals
(including rentals paid in crop shares)
if, as landlord, you did not materially
participate in the production, or
management of the production, of
farm products on the land. See Pub.
225 for details.
6. Payments you receive from the
Conservation Reserve Program
(CRP) if you are receiving social
security benefits for retirement or
disability. Deduct these payments on
line 1b of Part V.
Instructions for Form 1040-SS (2022)

7. Dividends on shares of stock
and interest on bonds, notes, etc., if
you didn’t receive the income in the
course of your trade or business as a
dealer in stocks or securities.
8. Gain or loss from:
a. The sale or exchange of a
capital asset;
b. Certain transactions in timber,
coal, or domestic iron ore; or
c. The sale, exchange, involuntary
conversion, or other disposition of
property unless the property is stock
in trade or other property that would
be includible in inventory, or held
mainly for sale to customers in the
ordinary course of business.
9. Net operating losses from other
years.
10. The qualified business income
deduction under section 199A.
11. Termination payments you
received as a former insurance
salesperson if all of the following
conditions are met.
a. The payment was received from
an insurance company because of
services you performed as an
insurance salesperson for the
company.
b. The payment was received after
termination of your agreement to
perform services for the company.
c. You didn’t perform any services
for the company after termination and
before the end of the year in which
you received the payment.
d. You entered into a covenant not
to compete against the company for at
least a 1-year period beginning on the
date of termination.
e. The amount of the payment
depended primarily on policies sold
by or credited to your account during
the last year of the agreement, or the
extent to which those policies remain
in force for some period after
termination, or both.
f. The amount of the payment did
not depend to any extent on length of
service or overall earnings from
services performed for the company
(regardless of whether eligibility for
the payment depended on length of
service).

Line 1b

If you were receiving social security
retirement or social security disability
benefits at the time you received your
-15-

Conservation Reserve Program
(CRP) payment(s), include the
amount of your taxable CRP
payment(s) in the total on line 1b. The
amount of these payments is included
on Part III, line 6, and in information
received from farm partnerships
showing your distributive share.

Lines 4a Through 4c

If both lines 4a and 4c are less than
$400 and you have deducted CRP
payments on line 1b, combine lines 1a
and 2.
• If the total of lines 1a and 2 is $434
or more, complete Part V through
line 4c. Enter “zero” on Part I, line 3,
unless you also have church
employee income. If you also have
church employee income, see Church
Employees, earlier. Also complete
lines 5a and 5b and the rest of Part V,
as appropriate.
• If the total of lines 1a and 2 is less
than $434, do not complete Part V
unless you choose to use an optional
method to figure your SE tax or you
have church employee income. If you
have church employee income, see
Church Employees, earlier. Also
complete lines 5a and 5b and the rest
of Part V, as appropriate.

Line 8b

If you received tips of $20 or more in
any month and didn’t report the full
amount to your employer, you must
file Form 4137 with Form 1040-SS
(see Part I, Line 6, earlier). Enter on
line 8b the amount from Form 4137,
line 10.

Line 8c

If you are an employee who received
wages from an employer who didn’t
withhold social security and Medicare
tax, you must file Form 8919 with
Form 1040-SS (see Part I, Line 5,
earlier). Enter on line 8c the amount
from Form 8919, line 10.

Part VI—Optional Methods
To Figure Net Earnings

The optional methods may give you
credit toward your social security
coverage even though you have a
loss or a small amount of income from
self-employment. But the optional
methods may require you to pay SE
tax when you would otherwise not be
required to pay.
If you’re filing a joint return and both
you and your spouse choose to use

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an optional method to figure net
earnings from self-employment, you
must each complete and attach a
separate Part VI.
You can change the method after
you file your return. That is, you can
change from the regular to the
optional method or from the optional
to the regular method. To do this, file
a new Form 1040-SS. See Corrected
Returns, later.

Farm Optional Method

You may use this method to figure
your net earnings from farm
self-employment if your gross farm
income was $9,060 or less, or your
net farm profits were less than $6,540.
Net farm profits are the total of the
amounts from Part III, line 36, and
your distributive share from farm
partnerships, minus the amount you
would have entered on Part V, line 1b,
had you not used the optional
method.
There is no limit on how many
years you can use this method.
Under this method, report on Part
VI, line 2, the smaller of two-thirds of
your gross farm income (not less than
zero), or $6,040. This method can
increase or decrease your net
self-employment farm earnings. You
can use this method even if your
farming business had a loss.
For a farm partnership, figure your
share of gross income based on the
partnership agreement. With
guaranteed payments, your share of
the partnership's gross income is your
guaranteed payments plus your share
of the gross income after it is reduced
by all guaranteed payments made by
the partnership. If you were a limited
partner, include only guaranteed
payments for services you actually
rendered to or on behalf of the
partnership.

Nonfarm Optional Method

You may be able to use this method to
figure your net earnings from nonfarm
self-employment if your net nonfarm
profits were less than $6,540 and also
less than 72.189% of your gross
nonfarm income. Net nonfarm profits
are the total of the amounts from Part
IV, line 27, and your distributive share
from other than farm partnerships.
To use this method, you must also
be regularly self-employed. You meet
this requirement if your actual net

earnings from self-employment were
$400 or more in 2 of the 3 years
preceding the year you use the
nonfarm optional method. The net
earnings of $400 or more could be
from either farm or nonfarm earnings
or both. The net earnings include your
distributive share of partnership
income or loss subject to SE tax.
Use of the nonfarm optional
method from nonfarm
self-employment is limited to 5 years.
The 5 years don’t have to be
consecutive.
Under this method, report on Part
VI, line 4, the smaller of two-thirds of
your gross nonfarm income (not less
than zero), or the amount on Part VI,
line 3. But you can't report less than
your actual net earnings from nonfarm
self-employment.
Figure your share of gross income
from a nonfarm partnership in the
same manner as a farm partnership.
For details, see Farm Optional
Method, earlier.

Using Both Optional Methods

If you have both farm and nonfarm
earnings, and can use both optional
methods, you can report less than
your total actual net earnings from
farm and nonfarm self-employment,
but you can't report less than your
actual net earnings from nonfarm
self-employment alone.
If you use both methods to figure
net earnings from self-employment,
you can't report more than $6,040 of
net earnings from self-employment.

Completing Your Return
Third Party Designee

If you want to allow your preparer, a
friend, family member, or any other
person you choose to discuss your
2022 return with the IRS, check the
“Yes” box in the “Third Party
Designee” area on page 1 of your
return. Also, enter the designee's
name, phone number, and any five
digits the designee chooses as his or
her personal identification number
(PIN).
If you check the “Yes” box, you
(and your spouse if filing a joint 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:
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• 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.
The authorization will automatically
end no later than the due date
(without regard to extensions) for filing
your 2023 return. This is April 18,
2024, for most people. If you wish to
revoke the authorization before it
ends, see Pub. 947.

Sign Your Return

Form 1040-SS isn't considered a valid
return unless you sign it according to
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 and enter your
occupation(s). 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. If you
are filing a joint return as a surviving
spouse, see Death of a Taxpayer,
later.

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
Forms 1040-SS filed on paper.

Requirements for an Electronic
Return

To file your return electronically, you
must sign the return electronically
using a PIN and providing the
information described below. If you
are filing online using software, you
must use a Self-Select PIN. If you are

Instructions for Form 1040-SS (2022)

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filing electronically using a tax
practitioner, you can use a Self-Select
PIN or a Practitioner PIN. For 2022, if
we issued you an IP PIN (as
described in more detail below), all six
digits of your IP PIN must appear in
the IP PIN spaces provided next to the
space for your occupation for your
electronic signature to be complete.
Failure to include an issued IP PIN on
the return will result in an invalid
electronic 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.
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 is considered
a validly signed return only when it
includes your PIN, last name, date of
birth, IP PIN, if applicable, and your
AGI from your originally filed 2021
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 2021 Form 1040 or
1040-SR, line 11. If you don’t have
your 2021 income tax return, call the
IRS at 800-908-9946 to get a free
transcript of your return or go to
IRS.gov/Transcript. (If you filed
electronically last year, you, and your
spouse if filing jointly, may use your
prior-year PIN to verify your identity
instead of your prior-year AGI. The
prior-year PIN is the five-digit PIN you
used to electronically sign your 2021
return.)
You can't use the Self-Select
PIN method if you are a
CAUTION first-time filer under age 16 at
the end of 2022.

!

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; 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.

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

For 2022, 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. This year, they will
CAUTION generally be sent out by
mid-January 2023. Use this IP PIN on
your 2022 return as well as any
prior-year returns you file in 2023.

!

Beginning in 2020, IP PIN spaces
have been added for the spouse of
the primary taxpayer. If you are filing a
joint return and both taxpayers receive
IP PINs, both the primary taxpayer
and the spouse must enter an IP PIN
on the Form 1040-SS.
If you need more information or
answers to frequently asked
questions on how to use the IP PIN, or
if you received an IP PIN but
misplaced it, go to IRS.gov/
Individuals/IPPIN. If you received an
IP PIN but misplaced it, you can try to
retrieve it online at IRS.gov/IPPIN.

!

CAUTION

If you're unable to retrieve
your IP PIN online, call
800-908-4490.

Practitioner PIN. The Practitioner
PIN method allows you to authorize

Understanding identity theft. Go to
IRS.gov//identity-theft-central for
information and videos.

Instructions for Form 1040-SS (2022)

-17-

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 he or she should
check the “self-employed” checkbox.

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
2019, 2020, 2021, or 2022 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.
How Do I File My Corrected Return
Electronically?
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.
How Many Corrected Returns Can
Be Filed Electronically?
Filers will be allowed to electronically
file up to three “accepted” corrected
returns. After the third accepted

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corrected return, all subsequent
attempts will be rejected.
Can I File My Corrected Return
Electronically for Previous Tax
Years?
You can correct tax year 2019, tax
year 2020, and tax year 2021
electronically at this time.
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 is required each
time a corrected Form 1040-SS is
electronically filed.
Electronically filing corrected
Form 1040-SS frequently asked
questions. Go to IRS.gov/filing/
amended-return-frequently-askedquestions for answers to your
questions.
Checking the status of a corrected
return. Go to IRS.gov/WMAR to
track the status of a Form 1040-SS
corrected return. Please note that it
can take up to 3 weeks from the date
you mailed your corrected return for it
to show up in our system and
processing it can take up to 16 weeks.

Death of a Taxpayer

If a taxpayer died before filing a return
for 2022, 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.

If your spouse died in 2021 and you
didn't remarry in 2021, or if your
spouse died in 2022 before filing a
return for 2021, you can file a joint
return. A joint return should show your
spouse's 2021 income before death
and your income for all of 2021. If
someone else is the personal
representative, he or she must also
sign.

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.

Interest and Penalties

Do not 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. 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 tax return is late,
unless you have a reasonable
explanation. If you do, attach a
statement to your tax 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
tax return is more than 60 days late,
the minimum penalty will be $435 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 tax 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
tax return. A frivolous tax 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
-18-

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.
Other. Other penalties can be
imposed, including those for
negligence, substantial
understatement of tax, reportable
transaction understatements, filing an
erroneous refund claim, and fraud.
Criminal penalties may be imposed
for willful failure to file, tax evasion, or
making a false statement. See Pub.
17 for details on some of these
penalties.

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, pay
online or set up an online payment
agreement.
• Access your tax records online.
• Review the past 24 months of your
payment history.
• Go to IRS.gov/secureaccess to
review the required identity
authentication process.

How To Get Tax Help

If you have questions about a tax
issue; need help preparing your
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 return.
You can prepare the return yourself,
see if you qualify for free tax
preparation, or hire a tax professional
to prepare your return.
Free options for tax preparation.
Go to IRS.gov to see your options for
preparing and filing your return online
or in your local community, if you
qualify, which include the following.
Instructions for Form 1040-SS (2022)

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• Free File. This program lets you
prepare and file your federal individual
income return for free using
brand-name tax-preparation-and-filing
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
returns. Go to IRS.gov/Vita download
the free IRS2Go app, or call
800-906-9887 for information on free
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,
download the free IRS2Go app, or call
888-227-7669 for information on free
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
Also, the IRS offers Free Fillable
Forms, which can be completed
online and then filed electronically
regardless of income.

▶ The ability to switch between
screens, correct previous entries, and
skip screens that don’t apply.
▶ Tips and links to help you
determine if you qualify for tax credits
and deductions.
▶ A progress tracker.
▶ A self-employment tax feature.
▶ Automatic calculation of taxable
social security benefits.
• The First-Time Homebuyer Credit
Account Look-up tool provides
information on your repayments and
account balance.
• The Sales Tax Deduction
Calculator figures the amount you can
claim if you itemize deductions on
Schedule A (Form 1040).
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
law topics.
• IRS.gov/Forms: Find forms,
instructions, and publications. You will
find details on 2021 tax changes and
hundreds of interactive links to help
you find answers to your questions.
• You may also be able to access tax
law information in your electronic filing
software.

Using online tools to help prepare
your return. Go to IRS.gov/Tools for
the following.
• The Earned Income Tax Credit
Assistant determines if you’re eligible
for the earned income credit (EIC).
• The Online EIN Application helps
you get an employer identification
number (EIN) at no cost.
• The Tax Withholding Estimator
makes it easier for everyone to pay
the correct amount of tax during the
year. The tool is a convenient, online
way to check and tailor your
withholding. It’s more user-friendly for
taxpayers, including retirees and
self-employed individuals. The
features include the following.
▶ Easy to understand language.

Need someone to prepare your return? There are various types of tax
return preparers, including tax
preparers, enrolled agents, certified
public accountants (CPAs), attorneys,
and many others who don’t have
professional credentials. If you
choose to have someone prepare
your 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
information required for the preparer
to accurately prepare your return.
Anyone paid to prepare returns for

Instructions for Form 1040-SS (2022)

-19-

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.
Coronavirus. IRS.gov/Coronavirus
for links to information on the impact
of the coronavirus, as well as tax relief
available for individuals and families,
small and large businesses, and
tax-exempt organizations.
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.
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 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
Watching IRS videos. The IRS
Video portal (Irsvideos.gov) contains
video and audio presentations for
individuals, small businesses, and tax
professionals.
Online tax information in other languages. You can find information on
Irs.gov/MyLanguage if English isn’t
your native language.
Free Over-the-Phone Interpreter
(OPI) Service. The IRS is committed
to serving our multilingual customers
by offering OPI services. The OPI
service is a federally funded program
and is available at Taxpayer
Assistance Centers (TACs), other IRS
offices, and every VITA/TCE return

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site. OPI service is accessible in more
than 350 languages.
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, large print, audio,
etc.).
Getting tax forms and publications. Go to IRS.gov/Forms to view,
download, or print all of the forms,
instructions, and publications you may
need. Or, you can go to IRS.gov/
OrderForms to place an order.
Getting tax publications and instructions in eBook format. You
can also download and view popular
tax publications and instructions
(including the Instructions for Form
1040) on mobile devices at irs.gov/
ebooksIRS.
Note. 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.
Tax Pro Account. This tool lets your
tax professional submit an
authorization request to access your
individual taxpayer IRS online
account..
For more information, go to
IRS.gov/TaxProAccount.
Using direct deposit. The fastest
way to receive a tax refund is to file
electronically 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, 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.
Getting a transcript of your return.
The quickest way to get a copy of your
tax transcript is to go to IRS.gov/
Transcripts. Click on either “Get
Transcript Online” or “Get Transcript

by Mail” to order a free copy of your
transcript. If you prefer, you can order
your transcript by calling
800-908-9946.
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,
telephone calls, or social media
channels to request personal or
financial information. This includes
requests for personal identification
numbers (PINs), passwords, or similar
information for credit cards, banks, or
other financial accounts.
• 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.
Note. The IRS can’t issue refunds
before mid-February 2022 for returns
that claimed the EIC or the additional
child tax credit (ACTC). This applies
to the entire refund, not just the
portion associated with these credits.
Making a tax payment. Go to
IRS.gov/Payments for information on
how to make a payment using any of
the following options.
• IRS Direct Pay: Pay your individual
tax bill or estimated tax payment
directly from your checking or savings
account at no cost to you.

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• Debit or Credit Card: Choose an
approved payment processor to pay
online or by phone.
• Electronic Funds Withdrawal:
Schedule a payment when filing your
federal taxes using 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, easy, and faster than mailing in
a check or money order
.
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 receive
immediate notification of whether your
agreement has been approved.
• Use the Offer in Compromise PreQualifier 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.
Filing an amended return. You can
now file Form 1040-X electronically
with tax filing software to amend 2019
or 2020 Forms 1040 and 1040-SR. To
do so, you must have e-filed your
original 2019 or 2020 return.
Amended returns for all prior years
must be mailed. Go to IRS.gov/
Form1040X for information and
updates.
Checking the status of your amended return. Go to IRS.gov/WMAR to
track the status of Form 1040-X
amended returns.
Instructions for Form 1040-SS (2022)

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Note. It can take up to 3 weeks from
the date you filed your amended
return for it to show up in our system,
and processing it can take up to 16
weeks.
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.
You can use Schedule LEP,
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, when
these are available. Once your
Schedule LEP is processed, the IRS
will determine your translation needs
and provide you translations when
available. If you have a disability
requiring notices in an accessible
format, see Form 9000.
Contacting your local IRS office.
Keep in mind, many questions can be
answered on IRS.gov without visiting
an IRS TAC. Go to IRS.gov/
LetUsHelp for the topics people ask
about most. If you still need help, IRS
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/
TACLocator 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.”

The Taxpayer Advocate Service
(TAS) Is Here To Help You
What is TAS?
TAS is an independent organization
within the IRS that helps taxpayers
and protects taxpayer rights. Their job
is to ensure that every taxpayer is
treated fairly and that you know and
understand your rights under the
Taxpayer Bill of Rights.
How Can You Learn About Your
Taxpayer Rights?
The Taxpayer Bill of Rights describes
10 basic rights that all taxpayers have
when dealing with the IRS. Go to
TaxpayerAdvocate.IRS.gov to help
Instructions for Form 1040-SS (2022)

you understand what these rights
mean to you and how they apply.
These are your rights. Know them.
Use them.
What Can TAS Do For You?
TAS can help you resolve problems
that you can’t resolve with the IRS.
And their service is free. If you qualify
for their assistance, you will be
assigned to one advocate who will
work with you throughout the process
and will do everything possible to
resolve your issue. TAS can help you
if:
• Your problem is causing financial
difficulty for you, your family, or your
business;
• You face (or your business is
facing) an immediate threat of
adverse action; or
• You’ve tried repeatedly to contact
the IRS but no one has responded, or
the IRS hasn’t responded by the date
promised.
How Can You Reach TAS?
TAS has offices in every state, the
District of Columbia, and Puerto Rico.
Your local advocate’s number is in
your local directory and at
TaxpayerAdvocate.IRS.gov/ContactUs. You can also call them at
877-777-4778 and in:
• American Samoa, the CNMI, and
Guam: 808-566-2950 (in Hawaii);
• Puerto Rico, and USVI:
787-522-8600 for Spanish, and
787-522-8601 for English (in Puerto
Rico).
How Else Does TAS Help
Taxpayers?
TAS works to resolve large-scale
problems that affect many taxpayers.
If you know of one of these broad
issues, please report it to them at
IRS.gov/SAMS.

Low Income Taxpayer Clinics
(LITCs)

LITCs are independent from the IRS.
LITCs represent individuals whose
income is below a certain level and
need to resolve tax problems with the
IRS, such as audits, appeals, and tax
collection disputes. In addition, clinics
can provide information about
taxpayer rights and responsibilities in
different languages for individuals
who speak English as a second
language. Services are offered for
free or a small fee for eligible
taxpayers. To find a clinic near you,
visit TaxpayerAdvocate.IRS.gov/
about/LITC or see IRS Pub. 4134,
Low Income Taxpayer Clinic List.

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
First Floor
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
Dandan Commercial Center
P.O. Box 5234 CHRB
Saipan, MP 96950
You can order forms and
publications by calling
670-664-1000.

TAS for Tax Professionals
TAS can provide a variety of
information for tax professionals,
including tax law updates and
guidance, TAS programs, and ways to
let TAS know about systemic
problems you’ve seen in your
practice.

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You can download forms by
going to Finance.gov.mp/
forms.html.
Guam
Department of Revenue and
Taxation
Taxpayer Services Division
P.O. Box 23607
GMF, Guam 96921

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For a list of services, go to
MyGuamtax.com.
Puerto Rico
U.S. Internal Revenue Service
48 Carr 165 km.1.2
City View Plaza II Bldg.
Guaynabo, PR 00968-8000
To pay call: (787) 620-2323,
Option 2
Departamento de Hacienda
P.O. Box 9024140, San Juan,
P.R. 00902-4140
For a list of services, go to
Hacienda.pr.gov.
USVI
U.S. Internal Revenue Service
Ron De Lugo Federal Building
and
Courthouse
5500 Veterans Drive, Room 216
Charlotte Amalie, VI 00802
USVI Bureau of Internal Revenue
6115 Estate Smith Bay
Suite 225
St. Thomas, VI 00802
You can order forms and
publications by calling
340-715-1040.
You can get forms and
publications at
www.efile.com/state-tax/usvirgin-islands-state-tax/us-virginislands-state-tax/the Virgin Islands
Bureau of Internal Revenue.
USVI Bureau of Internal Revenue
4008 Estate Diamond–Plot 7-B
Christiansted, VI 00820–4421
You can order forms and
publications by calling
340-773-1040.
You can get forms and
publications at the Virgin
Islands Bureau of Internal
Revenue.www.efile.com/state-tax/usvirgin-islands-state-tax/us-virginislands-state-tax/.
Note. The territories addresses 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.
This notice applies to all papers
you file with us, including this tax
return. It also applies to any questions
we need to ask you so we can
complete, correct, or process your
return; figure your tax; and collect tax,
interest, or penalties.
Our legal right to ask for
information is sections 6001, 6011,
and 7651 and their regulations. They
say that you must file a return or
statement with the IRS and pay to the
United States Treasury any tax for
which you are liable. Your response is
mandatory under these sections.
Section 6109 requires you to provide
your identifying number on the return.
This is so we know who you are and
can process your return and other
papers. You must fill in all parts of the
tax form that apply to you.
You aren't required to provide the
information requested on a form that
is subject to the Paperwork Reduction
Act unless the form displays a valid
OMB control number. Books or
records relating to a form or its
instructions must be retained as long
as their contents may become
material in the administration of any
Internal Revenue law.
We ask for return information to
carry out the tax laws of the United
States. We need it to figure and
collect the right amount of tax.
If you do not file a return, do not
provide the information we ask for, or
provide fraudulent information, you
may be charged penalties. We may
also have to disallow any deductions
shown on the return. This could make
the tax higher or delay any refund,
and the calculation of your social
security benefits may be affected.
Generally, tax returns and return
information are confidential, as stated
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in section 6103. However, section
6103 allows or requires the IRS to
disclose or give the information shown
on your tax return to others as
described in the Code. For example,
we may disclose your tax information
to the SSA for use in calculating your
social security benefits; to the
Department of Justice to enforce the
tax laws, both civil and criminal; and
to cities, states, the District of
Columbia, and U.S. commonwealths
or possessions to carry out their tax
laws.
We may disclose your tax
information to other persons as
necessary to obtain information
needed to determine the amount of or
to collect the tax you owe. We may
disclose your tax information to the
Comptroller General of the United
States to permit the Comptroller
General to review the Internal
Revenue Service. We may disclose
your tax information to Committees of
Congress; federal, state, and local
child support agencies; and to other
federal agencies for the purposes of
determining entitlement for benefits or
the eligibility for and the repayment of
loans. We may also disclose this
information to other countries under a
tax treaty, or to federal and state
agencies to enforce federal nontax
criminal laws, or to federal law
enforcement and intelligence
agencies to combat terrorism.
Keep this notice with your records.
It may help you if we ask you for other
information. If you have questions
about the rules for filing and giving
information, call or visit any IRS office.
The time needed to complete and
file this form will vary depending on
individual circumstances. The
estimated average time is:
Recordkeeping . . . . . . . .
Learning about the law or
the form . . . . . . . . . . . . .
Preparing the form . . . . .
Copying, assembling,
and sending the form to
the IRS . . . . . . . . . . . . .

5 hr., 27 min.
1 hr., 11 min.
4 hr., 1 min.
1 hr., 16 min.

If you have comments concerning
the accuracy of these time estimates
or suggestions for making this form
simpler, we would be happy to hear
from you. You can send us comments
from IRS.gov/FormComments or you
Instructions for Form 1040-SS (2022)

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can write to the Internal Revenue
Service, Tax Forms and Publications,
1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send
the form to this address. Instead, see
Where To File in the General
Instructions, earlier.

Instructions for Form 1040-SS (2022)

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

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products. We can't answer tax
questions sent to the above address.