Key considerations
Self-employment tax applies to net earnings from self-employment and is separate from regular income tax. Receiving Social Security benefits, age, or retirement status does not automatically eliminate this obligation.
For Puerto Rico Residents
Self-Employment Tax & Form 1040-SS
Specialized support for Puerto Rico residents who must report self-employment tax for Social Security and Medicare purposes.
Self-Employment Tax & Form 1040-SS
Self-employed individuals in Puerto Rico may be required to file Form 1040-SS to report U.S. self-employment tax, even when their income is not subject to regular U.S. federal income tax. We coordinate the federal self-employment obligation with Puerto Rico filings, SURI compliance, and related tax agency requirements.
Who this is for
Independent contractors, consultants, professionals, sole proprietors, and business owners operating from Puerto Rico who need both federal and Puerto Rico compliance reviewed together.
What we handle
Form 1040-SS preparation, self-employment tax computation, coordination with Puerto Rico filings, and review of related estimated tax or agency compliance issues.