دستورالعمل های 1040-SS
دستورالعمل های مربوط به فرم 1040-SS، بازگشت مالیات خود اشتغال ایالات متحده (به استثنای اعتبار مالیاتی کودکان قابل استرداد برای ساکنان Bona Fide پورتوریکو)
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فرم های مرتبط
- فرم 1040-SS - بازگشت مالیات خود اشتغال ایالات متحده (با توجه به اعتبار مالیاتی کودکان قابل استرداد برای ساکنان Bona Fide پورتوریکو)
Department of the Treasury
Internal Revenue Service
2023
Instructions for Form
1040-SS
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.
Form 1040-SS in Spanish. In addition to being available
in English, the 2023 Form 1040-SS and the applicable
schedules are available in Spanish.
Future Developments
Additional child tax credit. For tax year 2023:
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/
The maximum additional child tax credit (ACTC)
amount is $1,600 for each qualifying child.
A child must be under age 17 at the end of 2023 to be
a qualifying child.
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•
What's New
Due date of return. File Form 1040-SS by April 15,
2024. If you live in Maine or Massachusetts, you have until
April 17, 2024, because of the Patriots' Day and
Emancipation Day holidays.
Form 1040-SS redesign. Form 1040-PR has been
discontinued. For 2023 and later years, you will now file
Form 1040-SS.
Maximum income subject to social security tax for
2023. For 2023, the maximum amount of
self-employment income subject to social security tax is
$160,200.
Maximum income subject to social security tax for
2024. For 2024, the maximum amount of
self-employment income subject to social security tax is
$168,600.
for a comprehensive discussion about the redesign,
including the references to the Instructions for Schedule C
(Form 1040), Profit or Loss From Business; Schedule F
(Form 1040), Profit or Loss From Farming; and
Optional methods to figure net earnings. For 2023,
the maximum income for using the optional methods is
$6,560.
Schedule SE (Form 1040), Self-Employment Tax.
Everyone files the new Form 1040-SS!
Use the base form...
only the schedules
that are right for you!
1040-SS
C F SE
Jan 24, 2024
Cat. No. 26341Y
be eligible to claim the ACTC if they have one or more
qualifying children.
Reminders
Filing status name changed to qualifying surviving
spouse. The filing status qualifying widow(er) is now
called qualifying surviving spouse. The rules for the filing
status have not changed. The same rules that applied for
qualifying widow(er) apply to qualifying surviving spouse.
Estimated tax payments. If you and your spouse expect
to owe self-employment (SE) tax of $1,000 or more for
2024, 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 (Form 1040)
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
Disaster tax relief. To find information on the most
recent tax relief provisions for taxpayers affected by
Casualties, Disasters, and Thefts, for discussions on the
special rules that apply to federally declared disaster
areas.
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
2023 Form 1040-SS (including extensions), you can't
claim the ACTC on an original or an amended Form
1040-SS. If an ITIN is applied for on or before the due date
of your 2023 Form 1040-SS (including extensions) and the
IRS issues an ITIN as result of the application, the IRS will
consider the ITIN as issued on or before the due date of
the return. Also, your qualifying child must have an SSN
valid for employment issued prior to the due date of your
2023 Form 1040-SS (including extensions).
For information on how to obtain an SSN, go to Social
If you are not eligible for an SSN, you must apply for an
Also, see Form W-7 and its instructions.
Refunds for returns that claim the ACTC. Refunds for
returns claiming the ACTC can't be issued before
mid-February 2024. For more information, see IRS.gov/
refund, not just the portion associated with the ACTC. For
more information on the status of your refund, see
Electronic filing. You can e-file Form 1040-SS. For
general information about electronic filing, visit IRS.gov/
Farmers and ranchers affected by drought may be el-
igible for extension of tax relief. Farmers and ranchers
forced to sell certain livestock because of drought
ACTC and bona fide residents of Puerto Rico. 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
Form 1040-SS Redesign Helpful Hints
The Form 1040-SS has been redesigned for 2023. Parts III, IV, V, and VI of the 2022 Form 1040-SS were removed, and
instead you can use Schedule C (Form 1040), Profit or Loss From Business; Schedule F (Form 1040), Profit or Loss
From Farming; or Schedule SE (Form 1040), Self-Employment Tax, to complete your return.
You may only need to file Form 1040-SS and none of the schedules. However, if your return is more complicated (for
example, you claim certain deductions or credits or owe additional taxes), you will need to complete one or more of the
schedules. Below is a general guide to which schedule(s) you will need to file based on your circumstances. See the
instructions for the schedules for more information. If you e-file your return, the software you use will generally determine
which schedules you need.
You will need the Instructions for Schedules C, F, and SE. Throughout these instructions, you are directed to go to
the Instructions for Schedule C (Form 1040), Schedule F (Form 1040), or Schedule SE (Form 1040) for details on how to
complete a line. But, in most instances, you will need to look at whether you must take exceptions into consideration
when applying those instructions.
IF YOU . . .
THEN USE . . .
Are a bona fide resident of Puerto Rico and have one or more qualifying children.
Have profit (loss) from a business you operated or a profession you practiced as a sole proprietor.
Have (a) wages and expenses as a statutory employee; (b) income and deductions of certain qualified
Form 1040-SS, Part II
Schedule C (Form 1040)
Schedule C (Form 1040)
joint ventures; and (c) certain amounts shown on Form 1099, such as Form 1099-MISC, Form 1099-NEC, Note. See the instructions on your Form 1099 for
and Form 1099-K.
more information about what to report on
Schedule C (Form 1040).
Have farm income and expenses.
Schedule F (Form 1040)
Schedule SE (Form 1040)
Have net earnings from self-employment.
2
Instructions for Form 1040-SS (2023)
conditions may have more time to replace their livestock
and defer tax on any gains from the forced sales. See IRS
c. The USVI,
d. The CNMI, or
e. Puerto Rico.
Credit for qualified sick and family leave wages. The
credits for qualified sick and family leave wages paid in
2023 for leave taken before April 1, 2021, and for leave
taken after March 31, 2021, and before October 1, 2021,
are reported on Schedule H. See the Instructions for
Schedule H (Form 1040) for more information.
Even if you have a loss or little income from
self-employment, it may benefit you to file Form
1040-SS and use either optional method on
TIP
Schedule SE (Form 1040). See Schedule SE (Form
1040), Part II—Optional Methods To Figure Net Earnings.
apply, but (1) does not apply, you must file Form 1040-SS
to:
General Instructions
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 Medicare tax
withheld, and (c) uncollected social security and
Medicare tax on tips or group-term life insurance (see
•
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 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.
Report and pay the Additional Medicare Tax (Part I,
Line 5, later);
•
Use this form to report net earnings from
Claim excess social security tax withheld; and
Claim the ACTC.
•
self-employment (SE) 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.
•
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
(nonfarm or farm) for yourself, you are self-employed.
Bona fide residents of Puerto Rico can also use this
form to claim the ACTC, even if the bona fide resident of
Puerto Rico does not have to pay SE tax.
You must also pay SE tax on your share of certain
partnership income and your guaranteed payments. See
Partnership Income or Loss under the Instructions for
Schedule SE (Form 1040), Part I.
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, Tax Guide
for Individuals With Income From U.S. Territories, and
contact your local territory tax office for more information.
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.
How To Get Tax Help
If you have questions about a tax issue, need help
preparing your tax return, or want to download free
If your only income subject to SE tax is church
employee income, skip lines 1a through 4b on
Schedule SE (Form 1040), Part I. Enter zero on line 4c
and go to line 5a.
Who Must File
You must file Form 1040-SS if you meet all three
requirements below.
Ministers and Members of Religious Orders
1. You (or your spouse if filing a joint tax return) had net
earnings from self-employment of $400 or more (or
you had church employee income of $108.28 or
Exceptions, later.
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, Application for Exemption From
Self-Employment Tax for Use by Ministers, Members of
Religious Orders and Christian Science Practitioners, 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
Form 1040-SS. However, if you had other earnings of
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,
Instructions for Form 1040-SS (2023)
3
$400 or more subject to SE tax, see Schedule SE (Form
1040), Part I, lines 4a through 4c.
from Schedule C (Form 1040), Part II, line 31, on
Schedule SE (Form 1040), Part I, 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.
If you have ever filed Form 2031 to elect social
security coverage on your earnings as a minister,
!
CAUTION
you cannot revoke that election.
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 must pay SE tax on certain income, include this
income on Schedule C (Form 1040), line 1. But do not
report it on Schedule SE (Form 1040), Part I, line 5a; it
isn't considered church employee income.
Also include on Schedule C (Form 1040), 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 Schedule C (Form 1040),
line 1:
If you have questions about international social
Retirement benefits you received from a church plan
•
•
security agreements, visit the SSA International
after retirement, or
TIP
more information.
The rental value of or allowance for a home furnished
to you (including payments for utilities) after
retirement.
Even if you don’t have to pay SE tax because of a
If you were an ordained minister, a member of a
social security agreement, you may still have to
!
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 in Schedule C (Form 1040). Instead, figure your
SE tax by completing Schedule SE (Form 1040), Part I,
including this income and any rental (parsonage)
allowance or the value of meals and lodging provided to
you on line 2. 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, Social Security and Other
Information for Members of the Clergy and Religious
Workers.
CAUTION
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 self-employment will be
included on the income tax return (Form 1041) of the
bankruptcy estate. However, you (not the bankruptcy
estate) are responsible for paying SE tax on your net
earnings from self-employment.
On the dotted line next to Schedule SE (Form 1040),
Part I, line 3, enter “Chap. 11 bankruptcy income” and also
enter 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 Chapter 11
Bankruptcy Cases in the Instructions for Form 1040.
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, Application for Exemption From
Social Security and Medicare Taxes and Waiver of
Benefits. If you filed Form 4029 and have received IRS
approval, don't file Form 1040-SS. See Pub. 517 for
details.
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 Schedule C (Form 1040) or Schedule F
(Form 1040) for each trade or business, and combine the
net earnings on a single Schedule SE (Form 1040).
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
Schedule C (Form 1040), line 1. Enter the net amount
Joint returns. If both you and your spouse have
self-employment income from separate nonfarm or farm
businesses, each of you must complete and file a
separate Schedule C (Form 1040) or Schedule F (Form
1040). Be sure to enter at the top of each Schedule C
(Form 1040) or Schedule F (Form 1040) the name and
SSN of the spouse who owns the business. Each of you
must also complete a separate Schedule SE (Form 1040).
Attach these pages to a single Form 1040-SS.
4
Instructions for Form 1040-SS (2023)
Business Owned and Operated by
Spouses
Where To File
If you’re enclosing a payment, send your Form 1040-SS
to:
If you and your spouse jointly own and operate an
unincorporated business (nonfarm or farm) 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 Schedule C (Form 1040) or Schedule F(Form
1040). Instead, file the appropriate partnership return.
Exception—Qualified joint venture (QJV). If you and
your spouse materially participate (see Material
participation in the 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.
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
If you’re not enclosing a payment, send your Form
1040-SS to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
When To File
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 Schedule C (Form 1040) or
If you file on a calendar-year basis, file by April 15, 2024. If
you live in Maine or Massachusetts, you have until April
17, 2024, because of the Patriots' Day and Emancipation
Day holidays. If you file after this date, you may have to
later.
Schedule F (Form 1040), as well as a separate
Schedule SE (Form 1040). On each line of your separate
Schedule C (Form 1040) or Schedule F (Form 1040), you
must enter your share of the applicable income,
If you file on a fiscal year basis, file by the 15th day of
the 4th month after the close of your fiscal year.
deductions, and losses. For more information on this
election, see the Instructions for Schedule E (Form 1040).
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 15, 2024, for calendar year
taxpayers). To get this automatic extension, you must file
Form 4868, Application for Automatic Extension of Time
To File U.S. Individual Income Tax Return, by the regular
due date of your return (April 15, 2024, for calendar year
taxpayers). You can file Form 4868 either by paper or
electronically through IRS e-file. For details, see the Form
4868 instructions.
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 Schedule SE (Form 1040)).
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
(territory, U.S. source, or other foreign source), you may
need to file other tax forms. See Pub. 570 and Form 4835,
Farm Rental Income and Expenses, for more information.
An automatic 6-month extension to file does not
extend the time to pay your tax. Any interest due
!
Community income. 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. territory, the income and deductions are reported
based on the following.
CAUTION
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 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 15, 2024, 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.
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.
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•
•
•
If either or both you and your spouse are partners in a
partnership, see Partnership Income or Loss in the
Instructions for Schedule SE (Form 1040).
If you and your spouse elected to treat the business as
earlier.
To get this automatic extension, you must file Form
1040-SS by the extended due date (June 17, 2024, for
calendar year taxpayers) and attach a statement
explaining that on the regular due date of your tax return
Instructions for Form 1040-SS (2023)
5
you were a bona fide resident of American Samoa, the
CNMI, Guam, or the USVI.
currencies, such as cryptocurrencies and stablecoins. If a
particular asset has the characteristics of a digital asset, it
will be treated as a digital asset for federal income tax
purposes.
Check the “Yes” box next to the question on digital
assets on page 1 of Form 1040-SS, if at any time during
2023, you (a) received (as a reward, award, or payment for
property or services); or (b) sold, exchanged, or otherwise
disposed of a digital asset (or any financial interest in any
digital asset).
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 17, 2024, 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.
For example, check “Yes” if at any time during 2023
you:
Received digital assets as payment for property or
services provided;
•
•
•
Received digital assets as a result of a reward or
award;
Received new digital assets as a result of mining,
staking, and similar activities;
Where to file extension. If you’re enclosing a payment,
send Form 4868 with your payment to:
Received digital assets as a result of a hard fork;
Disposed of digital assets in exchange for property or
services;
•
•
Internal Revenue Service
P.O. Box 1302
Disposed of a digital asset in exchange or trade for
another digital asset;
•
Charlotte, NC 28201-1302
Sold a digital asset; or
•
•
If you’re not enclosing a payment, send Form 4868 to:
Otherwise disposed of any other financial interest in a
digital asset.
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
You have a financial interest in a digital asset if you are
the owner of record of a digital asset, or have an
ownership stake in an account that holds one or more
digital assets, including the rights and obligations to
acquire a financial interest, or you own a wallet that holds
digital assets.
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.
The following actions or transactions in 2023, alone,
generally don’t require you to check “Yes”:
Holding a digital asset in a wallet or account;
Transferring a digital asset from one wallet or account
you own or control to another wallet or account that
you own or control; or
•
•
Specific Instructions
Purchasing digital assets using U.S. or other real
currency, including through the use of electronic
platforms such as PayPal and Venmo.
•
Fiscal Year Filers
If your tax year is a fiscal year, use the tax rate and annual
earnings limit that apply at the time the fiscal year begins.
Don’t prorate the tax or annual earnings limit for a fiscal
year that overlaps the date of a change in the tax or
annual earnings limit.
Do not leave the question unanswered. You must
answer “Yes” or “No” by checking the appropriate box. For
How To Report Digital Asset Transactions
Name and SSN
If, in 2023, you disposed of any digital asset, which you
held as a capital asset through a sale, trade, exchange,
payment, or other transfer, check “Yes” and see Pub. 570
for details on whether you have to file Form 1040 with the
United States to report your capital gains or losses. If you
have to file Form 1040 with the United States, you cannot
file this form. If you have questions about how to report a
digital asset transaction on your territory income tax
return, contact your local territory tax office for more
information.
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
If you are not eligible for an SSN, you must apply for an
Also, see Form W-7 and its instructions.
Digital Assets
If you received any digital assets as compensation for
services, or disposed of any digital asset that you held for
sale to customers in a trade or business, you must report
the income on Schedule C (Form 1040) and/or
Schedule F (Form 1040).
Digital assets are any digital representations of value that
are recorded on a cryptographically secured distributed
ledger or any similar technology. For example, digital
assets include non-fungible tokens (NFTs) and virtual
6
Instructions for Form 1040-SS (2023)
If you disposed of any digital asset by gift, you may be
required to file Form 709, United States Gift (and
Generation-Skipping Transfer) Tax Return. See Who Must
File and Transfers Subject to the Gift Tax in the
Instructions for Form 709 for more information.
to collect the tax from you. For more information, go to
Married Filing Separately
Check the “Married filing separately” box if, at the end of
2023, you were 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” next to their name in the entry space below
the filing status checkboxes.
Part I—Total Tax and Credits
Line 1
Check the filing status that applies to you.
More than one filing status can apply to you.
Taxpayers who aren't married will pay the same
tax under all filing statuses for which they qualify
TIP
(single, head of household, and qualifying surviving
spouse). However, 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. You can choose the one for
which you qualify that will give you the lowest tax.
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.
Single
You may be able to file as head of household if
You can check the “Single” box if, at the end of 2023, you
were unmarried or legally separated from your spouse
according to your state law under a divorce or separate
maintenance decree.
you had a child living with you and you lived apart
from your spouse during the last 6 months of
TIP
2023.
Head of Household
Married Filing Jointly
A head of household is someone who is unmarried (or is
considered unmarried) and provides a home for certain
other persons.
You can choose this filing status if you were married at the
end of 2023 and both you and your spouse agree to file a
joint tax return, even if you didn't live with your spouse at
the end of 2023. You can also choose this filing status if
your spouse died in 2023 and you didn’t remarry in 2023.
If you owe Additional Medicare Tax on line 5, were
married at the end of 2023, but lived apart from
your spouse for the last 6 months of 2023 and do
TIP
If you choose to file a joint tax return, check the box for
married filing jointly and 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 Schedule SE (Form 1040), Part I,
and, if applicable, Part II. If necessary, attach a separate
Schedule C (Form 1040) and/or Schedule F (Form 1040)
for your spouse's nonfarm or farm business.
not claim a qualifying child for the ACTC, see Head of
Household in Pub. 501, Dependent, Standard Deduction,
and Filing Information, for additional rules for this filing
status.
You can check the “Head of household” box if, at the
end of 2023, 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.
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. Or, if one spouse
doesn't report the correct tax, both spouses may be
responsible for any additional taxes assessed by the IRS.
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 2023. But if, at the end of 2023, your
divorce wasn't final (an interlocutory decree), you are
considered married.
•
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 married but lived apart from your spouse for
the last 6 months of 2023 and you meet the other rules
•
•
You are divorced, separated, or no longer living with
your spouse; or
•
•
You are married and your spouse was a nonresident
alien at any time during the year and the election to
treat the alien spouse as a resident alien is not made.
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
Qualifying child. A child you claim for the ACTC is a
qualifying child for this filing status. Your adopted child is
requests for innocent spouse relief may need to be filed
within 2 years of the date on which the IRS first attempted
Instructions for Form 1040-SS (2023)
7
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.
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 2023. If the child
didn't live with you for the required time, see
Temporary absences in Pub. 501.
The qualifying children you claim for the ACTC are
those you list by name and SSN in the qualifying
children section on Part I, line 2, of Form 1040-SS.
TIP
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 your spouse died, even if you didn't actually
do so.
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. Similarly, if you adopted the person for whom
you kept up a home in 2023, the person was lawfully
placed with you for legal adoption by you in 2023, or the
person was an eligible foster child placed with you during
2023, the person is considered to have lived with you for
more than half of 2023 if your main home was this
person's main home for more than half the time since the
person was adopted or placed with you in 2023.
If your spouse died in 2023, you can't file as qualifying
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
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.
Married persons who live apart. Even if you weren’t
divorced or legally separated at the end of 2023, you are
considered unmarried if all of the following apply.
You lived apart from your spouse for the last 6 months
of 2023. Temporary absences for special
circumstances, such as for business, medical care,
school, or military service, count as time lived in the
home.
•
The qualifying children you claim for the ACTC are
those you list by name and SSN in the qualifying
children section on Part I, line 2, of Form 1040-SS.
TIP
You file a separate tax return from your spouse.
You paid over half the cost of keeping up your home
for 2023.
•
•
Dependent. To find out if someone is your dependent,
see Dependents in Pub. 501.
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.
Your home was the main home of your child, stepchild,
or foster child for more than half of 2023. If the child
didn’t live with you for the required time, see
Temporary absences 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.
•
Line 2
Enter the name and SSN for each qualifying child for
which you are claiming the ACTC. See Qualifying for the
Claiming Additional Child Tax Credit, later, to find if your
child is a qualifying child.
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.
You cannot take the credit for other dependents
(ODC) on Form 1040-SS. Do not enter a person
!
CAUTION
who is a qualifying person for purposes of the
ODC on Part I, line 2.
Qualifying Surviving Spouse
You can check the “Qualifying surviving spouse” box if all
of the following apply.
Line 3
Complete line 3 only if you (or your spouse if filing a joint
tax return) had net earnings from self-employment of $400
or more (or church employee income of $108.28 or more).
1. Your spouse died in 2021 or 2022 and you didn't
remarry before the end of 2023.
Enter the amount from Schedule SE (Form 1040), Part
I, line 12, and attach Schedule SE (Form 1040) to your
return. If applicable, also attach Schedule C (Form 1040)
for nonfarm business and Schedule F (Form 1040) for
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 2023:
a. The child had gross income of $4,700 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.
8
Instructions for Form 1040-SS (2023)
Line 4
Line 7
If either of the following applies, see Schedule H (Form
1040) and its instructions to find out if you owe household
employment taxes.
Enter any estimated federal income tax payments you
made for 2023, including any overpayment from your 2022
tax return that you applied to your 2023 estimated tax.
You paid any one household employee cash wages of
$2,600 or more in 2023.
•
•
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 2023. For an example of how
to do this, see Pub. 505, Tax Withholding and Estimated
Tax. Show both SSNs in the space provided on the
separate returns.
You paid total cash wages of $1,000 or more in any
calendar quarter of 2022 or 2023 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 2023 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 Form 8959,
Part IV, line 18, and attach Form 8959 to your return. See
Form 8959 and its instructions for more information.
Line 8
If you (or your spouse if filing a joint tax return) had more
than one employer for 2023, and total wages of more than
$160,200, too much social security tax may have been
withheld. You can take a credit on this line for the amount
withheld in excess of $9,932.40. But if any one employer
withheld more than $9,932.40, 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 Form W-2AS, W-2CM,
W-2GU, W-2VI, or 499R-2/W-2PR to your return. See
Pub. 505 for more information.
Line 6
Include the following taxes in the line 6 total.
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 Part I, line 6, enter
“Tax on tips,” and show the amount of tax due (from Form
4137, line 13). Include this tax in the total for line 6 and
attach a completed Form 4137 to your return.
Line 9
Use Part II and its instructions for information on figuring
and claiming any additional child tax credit (ACTC) that
you may qualify to claim.
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
Enter the amount from Part II, line 19.
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. On the dotted line next to Part I, line 6,
enter “Uncollected tax” and show the amount of this tax.
Line 10
Reserved for future use.
Line 11
How you report qualified sick and family leave wages and
the refundable credit for qualified sick and family leave
wages paid in 2023 on Schedule H (Form 1040) has
changed. You will use Worksheet 3 and/or Worksheet 4 in
the Instructions for Schedule H (Form 1040) to figure the
amount of the refundable portion. For more information,
see the Instructions for Schedule H (Form 1040).
Line 11a. Credit for qualified sick and family leave
wages paid in 2023 for leave taken after March 31,
2020, and before April 1, 2021. Although the
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
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. On the
dotted line next to Part I, line 6, enter “Uncollected tax”
and show the amount of this tax.
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. On
the dotted line next to Part I, line 6, enter “Uncollected tax”
and show the amount of tax due (from Form 8919,
line 13). Include this tax in the total for line 6 and attach
the completed Form 8919 to your return.
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, 2020, 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 2023
for leave taken through March 31, 2021.
Enter the amount from Schedule H (Form 1040),
line 8e.
Instructions for Form 1040-SS (2023)
9
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 13 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, Injured
Form 8379.
Line 11b. Credit for qualified sick and family leave
wages paid in 2023 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 to your self-employment income reported
!
CAUTION
on line 3 of Form 1040-SS. Self-employed
individuals can no longer claim a credit for qualified sick
and family leave wages.
Lines 14a Through 14d—Amount Refunded to
You
Line 12
If you want to check the status of your refund, just use the
your refund will generally be available within 24 hours after
the IRS receives your e-filed return, or 4 weeks after you
mail your paper return. If you filed Form 8379 with your
return, wait 14 weeks (11 weeks if you filed electronically).
Have your 2023 tax return handy so you can enter your
social security number, your filing status, and the exact
whole dollar amount of your refund.
Add lines 7 through 11b. Enter the total on line 12.
Additional Medicare Tax withheld. If you had Additional
Medicare Tax withheld by your employer in 2023, include
the amount shown on Form 8959, line 24, in the total for
line 12. On the dotted line next to Part I, line 12, enter
“Form 8959” and show the amount. Attach Form 8959 to
your return. See Form 8959 and its instructions for more
information.
Where’s My Refund will provide a personalized refund
date as soon as the IRS processes your tax return and
approves your refund.
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 Part I, line 12, enter “Form 4868”
and show the amount paid.
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. These programs
include Temporary Assistance for Needy Families (TANF),
Medicaid, Supplemental Security Income (SSI), Medicaid,
and Supplemental Nutrition 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.
Line 13–Amount Overpaid
If line 13 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 13
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.
DIRECT DEPOSIT
Simple. Safe. Secure.
Fast Refunds! Join the eight in 10 taxpayers who choose direct
deposit—a fast, simple, safe, secure way to have your refund
deposited automatically to your checking or savings account,
including an individual retirement arrangement (IRA).
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):
Deposit Refund into Multiple Accounts
If you want your refund to be split and direct deposited into
more than one account, file Form 8888, Allocation of
Refund (Including Savings Bond Purchases). Use Form
8888 to direct deposit your refund (or part of it) to one or
more accounts in your name at a bank or other financial
institution (such as a mutual fund, brokerage firm, or credit
union).
Complete lines 14b through 14d if you want your
refund deposited to only one account, or
•
•
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.
If you don’t want your refund directly deposited to your
Injured Spouse
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.
If you file a joint tax return and your spouse hasn’t paid
past-due federal tax, state income tax, state
10
Instructions for Form 1040-SS (2023)
The IRS isn't responsible for a lost refund if you
enter the wrong account information. Check with
your financial institution to make sure your direct
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. If your deposit is to a
TreasuryDirect® online account, check the “Savings” box.
CAUTION
deposit will be accepted and to get the correct routing
and account numbers.
Line 14d
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).
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 boxes blank. Don’t include the
check number.
If you are asking to have a joint refund deposited
to an individual account and your financial
!
CAUTION
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.
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.
Why use direct deposit?
Line 15—Applied to Your 2024 Estimated Tax
You get your refund faster by direct deposit than you
do by check.
•
•
•
•
•
Enter on line 15 the amount, if any, of the overpayment on
line 13 you want applied to your 2024 estimated tax.
Payment is more secure. There is no check that can
get lost or stolen.
The election to apply part or all of the overpaid
It is more convenient. You don’t have to make a trip to
the bank to deposit your check.
amount to your 2024 estimated tax can't be
!
CAUTION
changed later.
It saves tax dollars. It costs the government less to
refund by direct deposit.
Line 16—Amount You Owe
It's proven itself. Nearly 98% of social security and
veterans' benefits are sent electronically using direct
deposit.
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.
Payments to U.S. tax must be remitted to the IRS in U.S.
Help, later.
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
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.
Pay Online
Paying online is convenient and secure and helps make
sure we get your payments on time. To pay your taxes
You can pay using any of the following methods.
Your refund can be split and directly deposited
into up to three different accounts in your name on
Form 8888.
TIP
Your Online Account. You can now make tax
payments through your online account, including
balance payments, estimated tax payments, or other
types of payments. You can also see your payment
history and other tax records there. Go to IRS.gov/
•
Line 14a
You can't file Form 8888 to split your refund into more than
one account or buy paper series I savings bonds if Form
8379 is filed with your return.
IRS Direct Pay. For online transfers directly from your
checking or savings account at no cost to you.
Pay by Card or Digital Wallet. To pay by debit or
credit card, or Digital Wallet. A convenience fee is
charged by these service providers. You can also pay
by phone with a debit or credit card, or digital wallet.
•
•
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.
Electronic Funds Withdrawal (EFW) is an integrated
e-file/e-pay option offered when filing your federal
taxes electronically using tax return preparation
software, through a tax professional.
•
•
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,
•
•
•
Online Payment Agreement. If you can’t pay in full
by the due date of your tax return, you can apply for an
online monthly installment agreement. Once you
complete the online process, you will receive
immediate notification of whether your agreement has
been approved. A user fee is charged.
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.
Instructions for Form 1040-SS (2023)
11
full amount due. Don’t send cash. Don’t attach the
payment to your return. Write “2023 Form 1040-SS” and
your name, address, daytime phone number, and social
security number (SSN) on your payment and attach Form
1040-V. For the most up-to-date information on Form
return, enter the SSN shown first on your tax return.
Pay by Phone
Paying by phone is another safe and secure method of
paying electronically. Use one of the following methods:
(1) call one of the debit or credit card service providers, or
(2) use the Electronic Federal Tax Payment System
(EFTPS) to pay directly from your checking or savings
account.
Card, or Digital Wallet: Choose an approved
payment processor to pay online, or by mobile
device. A convenience fee is charged by these service
providers.
To help us process your payment, enter the amount on
the right side of the check like this: $ XXX.XX. Don’t use
dashes or lines (for example, don’t enter “$ XXX–” or “$
XXXxx/100”).
Mail your 2023 tax return, payment, and Form 1040-V
to the address shown on the form that applies to you. If
you e-filed your return, but choose to make a payment
through the mail, mail your 2023 payment and Form
1040-V to the address shown on the form that applies to
you.
Notice to taxpayers presenting checks. When you
provide a check as payment, you authorize the IRS either
to use information from your check to make a one-time
electronic funds 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 funds
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 make a payment by phone, call one of our
service providers. Each charges a fee that varies
by provider, card type, and payment amount.
WorldPay US, Inc.
844-PAY-TAX-8™
(844-729-8298)
ACI Payments, Inc.
888-UPAY-TAX™
(888-872-9829)
Link2Gov Corporation
888-PAY-1040™
(888-729-1040)
To avoid interest and penalties, pay your taxes in
full by April 15, 2024. You don’t have to pay if
line 16 is under $1.
TIP
EFTPS. To get more information about EFTPS or to enroll
contact EFTPS using Telecommunications Relay Services
(TRS) for people who are deaf, hard of hearing, or have a
speech disability, dial 711 and then provide the TRS
assistant the 800-555-4477 number above or
Don’t include any estimated tax payment for 2024 in
this payment. Instead, make the estimated tax payment
separately.
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, Application for Extension of Time for
Payment of Tax Due to Undue Harship, by April 15, 2024.
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 15, 2024. You must pay the tax before the
extension runs out. Penalties and interest will be imposed
until taxes are paid in full. See Form 1127 for more
information.
800-733-4829. Additional information about EFTPS is also
available in Pub. 966.
Pay by Mobile Device
To pay through your mobile device, download the IRS2Go
app.
Pay by Cash
Cash is an in-person payment option for individuals
provided through retail partners with a maximum of $1,000
per day per transaction. To make a cash payment, choose
Cash at a Retail Partner. Do not send cash payments
through the mail.
Third Party Designee
If you want to allow your preparer, a friend, a family
member, or any other person you choose to discuss your
2023 tax 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 their personal
identification number (PIN).
Pay by Check or Money Order
If you check the “Yes” box, you (and your spouse if filing
a joint tax 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:
Before submitting a payment through the mail, please
consider alternative methods. One of our safe, quick, and
easy electronic payment options might be right for you. If
you choose to mail a tax payment, make your check or
money order payable to “United States Treasury” for the
Give the IRS any information that is missing from your
return;
•
12
Instructions for Form 1040-SS (2023)
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
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 adjusted gross
income (AGI) from your originally filed 2022 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 2022 Form 1040 or
1040-SR, line 11. If you don’t have your 2022 income tax
return, call the IRS at 800-908-9946 to get a free transcript
2022 Form 1040 or 1040-SR, enter zero. 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 2022
return.
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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, Practice Before the IRS and
Power of Attorney.
The authorization will automatically end no later than
the due date (without regard to extensions) for filing your
2024 tax return. This is April 15, 2025, for most people.
Sign Your Return
Form 1040-SS isn't considered a valid return unless you
sign it in accordance with 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, Power of Attorney and
Declaration of Representative. If you are filing a joint
return with your spouse who died in 2023, see Death of a
You can't use the Self-Select PIN method if you
are a first-time filer under age 16 at the end of
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CAUTION
2023.
Practitioner PIN. The Practitioner PIN method allows
you to authorize 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.
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.
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.
Requirements for an Electronic Return
To file your return electronically, you must sign the return
electronically using a personal identification number (PIN)
and provide the information described below. If you are
filing online using software, you must use a Self-Select
PIN. If you are filing electronically using a tax practitioner,
you can use a Self-Select PIN or a Practitioner PIN.
Identity Protection PIN
All taxpayers are now eligible for an Identity
Protection Personal Identification Number (IP
PIN). For more information, see Pub. 5477. To
TIP
If we issued you an identity protection personal
identification number (IP PIN) (as described in more detail
below), all six digits of your IP PIN must appear in the IP
PIN spaces provided for your electronic signature to be
complete. Failure to include an issued IP PIN on the
electronic return will result in an invalid 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.
an IP PIN tool.
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. They will
generally be sent out by mid-January 2024. Use
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CAUTION
this IP PIN on your 2023 return as well as any
prior-year returns you file in 2024.
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 in the spaces provided.
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.
Instructions for Form 1040-SS (2023)
13
If you need more information or answers to frequently
asked questions on how to use the IP PIN, or if you
If you received an IP PIN but misplaced it, you can try to
retrieve your IP PIN online, call 800-908-4490.
If it’s determined that your error was due to fraud, you
will not be allowed to claim the CTC, the ODC, or the
ACTC for 10 years. You may also have to pay penalties.
Form 8862 may be required. If your 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 its instructions for
more information including whether an exception applies.
Theft-Central for information and videos.
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.
Refunds for returns claiming the ACTC can't be
issued before mid-February 2024. This delay
applies to the entire refund, not just the portion
TIP
associated with the ACTC.
Qualifying for the Credit
If your paid preparer is self-employed, then the paid
preparer should check the “self-employed” checkbox.
You may be able to claim the ACTC for 2023 if all of the
following apply.
Part II—Bona Fide Residents of
Puerto Rico Claiming Additional Child
Tax Credit
You were a bona fide resident of Puerto Rico (see
Pub. 570).
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Social security and Medicare taxes were withheld from
your wages or you paid SE tax.
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.
The additional child tax credit (ACTC) is available to bona
fide residents of Puerto Rico with one or more qualifying
children.
You had one or more qualifying children (defined
under Qualifying child next).
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Generally, you were a bona fide resident of Puerto Rico
if, during 2023, you:
Qualifying child. Each qualifying child you use for the
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 2023 tax return. The required SSN
is one that is valid for employment and is issued before
the due date of your 2023 tax return (including
extensions).
Met the presence test,
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Did not have a tax home outside of Puerto Rico, and
Did not have a closer connection to the United States
or to a foreign country than you have to Puerto Rico.
For more information on bona fide resident status, see
Pub. 570.
Same as 2022, you can claim the credit regardless of
If your qualifying child was born and died in 2023
the number of children you have. List each qualifying child
(defined later) in Part I, line 2 and complete Part II to figure
the amount of your credit.
and you do not have an SSN for the child, enter
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CAUTION
“Died” in column (b) of Part I, line 2, and include a
copy of the child's birth certificate, death certificate, or
hospital records. The document must show the child was
born alive.
Not a bona fide resident of Puerto Rico in
2023. An individual who was not a bona fide
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CAUTION
resident of Puerto Rico in 2023 may have to file
A qualifying child for purposes of the ACTC is a child
who meets all of the following requirements.
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 the credit on
Schedule 8812 (Form 1040) and claim the credit by filing
Form 1040 or 1040-SR instead of Form 1040-SS.
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.
Bona fide residents of American Samoa, the
CNMI, Guam, or the USVI may be able to claim
the ACTC on their territory income tax return.
TIP
Contact your territory tax agency for details. For more
information, see Pub. 570.
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.
Improper claims. If you erroneously claim the ACTC and
it’s later determined that your error was due to reckless or
intentional disregard of the ACTC rules, you will not be
allowed to claim the child tax credit (CTC), the credit for
other dependents (ODC), or the ACTC for 2 years even if
you are otherwise eligible to do so.
2. Was under age 17 at the end of 2023.
3. Was younger than you (or your spouse, if filing jointly)
or was permanently and totally disabled (see Age Test
in Pub. 501).
14
Instructions for Form 1040-SS (2023)
4. Didn’t provide over half of their own support for 2023.
example, if your result is $425, increase it to $1,000. If
your result is $1,025, increase it to $2,000.
5. Lived with you for more than half of 2023. If the child
didn’t live with you for the required time, see
Residency Test in Pub. 501.
Line 7
Multiply the number of qualifying children entered on line 2
by $2,000.
6. Isn’t filing a joint tax return for 2023 or is filing a joint
tax return for 2023 only to claim a refund of estimated
or withheld taxes. See the examples under Joint
Return Test (To Be a Qualifying Child) in Pub. 501.
If you have a child who is age 17 or older that was not
reported on line 2, you may be able to include that child in
the calculation of line 8.
7. Was a U.S. citizen, U.S. national, or a U.S. resident
alien.
Line 8
Enter the number of other dependents who meet
additional criteria (defined next), including children who
are 17 or older, and multiply by $500.
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.
If you include dependents on line 8, you must attach a
statement to your Form 1040-SS, which provides the
following information for each person included on line 8
who is a qualifying person for purposes of the credit for
other dependents.
Line 2
Enter the number of qualifying children from Part I, line 2
and multiply by $1,600.
First and last name.
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Tax identification number (SSN, ITIN, or adoption
Line 3
taxpayer identification number (ATIN)).
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.
Relationship to the person(s) filing Form 1040-SS.
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Qualifying person for the credit for other depend-
ents. A qualifying person for purposes of the credit for
other dependents is a person who:
Your modified adjusted gross income (AGI) includes
items such as wages, interest, dividends, unemployment
compensation, alimony received (see Caution, below),
and taxable pensions and annuities. Include any profit or
(loss) from Schedule C (Form 1040), line 31, and/or
Schedule F (Form 1040), line 34. Also, include your
taxable social security benefits. Use Worksheet 1 in Pub.
915, Social Security and Equivalent Railroad Retirement
Benefits, to see if any of your benefits are taxable.
For more information on these and other types of
income to include on line 3, see the Instructions for Form
1040. Also, see Pub. 570 for the rules to use in
determining your Puerto Rico source income.
1. Qualifies as a dependent for purposes of being
claimed as a dependent on a U.S. federal tax return.
See Pub. 501 for more information about claiming
someone as a dependent.
2. Cannot be reported on Part I, line 2, and Part II, lines 2
and 7, of Form 1040-SS.
3. Was a U.S. citizen, U.S. national, or U.S. resident
alien. For more information, see Pub. 519, U.S. Tax
Guide for Aliens. If the person is your adopted child,
see Adopted child next.
Adopted child. Your adopted child is always treated as
your own child. An adopted child includes a child lawfully
placed with you for legal adoption. 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 in 2023, that child
meets requirement 3, above.
Taxpayer identification number requirements for
the credit for other dependents. In addition to being a
qualifying person for the credit for other dependents, the
person must have an SSN, ITIN, or ATIN issued on or
before the due date of your 2023 Form 1040-SS (including
extensions). If the person has not been issued an SSN,
ITIN, or ATIN by that date, do not include the person on
line 8.
Only include amounts received as alimony or
separate maintenance pursuant to a divorce or
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CAUTION
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, Divorced or Separated Individuals.
Line 4
The ACTC may be limited if your income derived from
sources within Puerto Rico exceeds the amounts shown
on line 4. Calculate the CTC on line 7 and the ODC on
line 8 as part of figuring the limitation, if any, of your ACTC
even though you cannot take the CTC or ODC on Form
1040-SS.
If the person applies for an ITIN or ATIN on or before
the due date of your 2023 return (including extensions)
and the IRS issues the person an ITIN or ATIN as a result
of the application, the IRS will consider the ITIN or ATIN as
issued on or before the due date of your return.
Line 5
If you checked “No” leave line 5 blank, enter the amount
from line 2 on line 11, and go to lines 12a, 12b, and 12c.
If you checked “Yes” subtract line 4 from line 3 (enter
the amount in multiples of $1,000), and go to line 6. For
Instructions for Form 1040-SS (2023)
15
Death of a Taxpayer
Additional Information
Corrected Returns
If a taxpayer died before filing a return for 2023, 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. The person who files the return must enter
“Deceased,” the deceased taxpayer's name, and the date
of death across the top of the return. If this information
isn't provided, it may delay the processing of the return.
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.
If your spouse died in 2023 and you didn't remarry in
2023, or if your spouse died in 2024 before filing a return
for 2023, you can file a joint return. A joint return should
show your spouse's 2023 income before death and your
income for all of 2023. Enter “Filing as surviving spouse”
in the area where you sign the return. If someone else is
the personal representative, they must also sign.
Can I File My Corrected Return Electronically?
1. If you need to correct your 2021, 2022, or 2023 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.
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.
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.
Claiming a Refund for a Deceased Taxpayer
If you are filing a joint return with your deceased spouse,
you only need to file the tax return to claim the refund. If
you are a court-appointed representative, file the return
and include a copy of the certificate that shows your
appointment.
How Many Corrected Returns Can Be Filed
Electronically?
You are allowed to electronically file up to three “accepted”
corrected returns. After the third accepted corrected
return, you must file the corrected return on paper.
Survivors, Executors, and Administrators.
Will Filing My Corrected Return Be Processed
Faster When Filed Electronically?
Interest and Penalties
You don’t have to figure the amount of any interest or
penalties you may owe. The IRS will send you a bill for any
amount due.
Currently, the normal processing time of up to 16 weeks
also applies to electronically filed corrected returns.
Interest
When Is a New Form 8879 Required?
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
imposed for failure to file, negligence, fraud, substantial or
gross valuation misstatements, substantial
A new Form 8879, IRS e-file Signature Authorization, is
required each time a corrected Form 1040-SS is
electronically filed using a tax practitioner.
Electronically filing corrected Form 1040-SS, fre-
amended-return-frequently-asked-questions for answers
to your questions.
understatements of tax, and reportable transaction
understatements. Interest is charged on the penalty from
the due date of the return (including extensions).
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 filed your corrected return for it to
show up in our system and processing it can take up to 16
weeks.
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 return
is late, unless you have a reasonable explanation. If you
have a reasonable explanation for filing late, include it with
your return. The penalty can be as much as 25% of the tax
16
Instructions for Form 1040-SS (2023)
due. The penalty is 15% per month, up to a maximum of
75%, if the failure to file is fraudulent. If your return is more
than 60 days late, the minimum penalty will be $485 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 return. This penalty is in addition
to interest charges on late payments.
800-906-9887 for information on free tax 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
IRS2Go app for information on free tax return
preparation.
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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
Frivolous return. In addition to any other penalties, the
law imposes a penalty of $5,000 for filing a frivolous
return. A frivolous 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 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,
2010-17 I.R.B. 609, available at IRS.gov/irb/
Also, the IRS offers Free Fillable Forms, which can be
completed online and then e-filed regardless of income.
Using online tools to help prepare your return. Go to
EITCAssistant) determines if you’re eligible for the
earned income credit (EIC).
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Other. Other penalties can be imposed for, among other
things, 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, making a
false statement, or identity theft. See Pub. 17 for details on
some of these penalties.
get an employer identification number (EIN) at no
cost.
makes it easier for you to estimate the federal income
tax you want your employer to withhold from your
paycheck. This is tax withholding. See how your
withholding affects your refund, take-home pay, or tax
due.
How To Get Tax Help
If you have questions about a tax issue; need help
preparing your tax return; or want to download free
resources that can help you right away.
your repayments and account balance.
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itemize deductions on Schedule A (Form 1040).
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 tax
return. You can prepare the tax return yourself, see if you
qualify for free tax preparation, or hire a tax professional to
prepare your return.
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.
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 the most recent
tax changes and interactive links to help you find
answers to your questions.
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Free options for tax preparation. Your options for
preparing and filing your return online or in your local
community, if you qualify, include the following.
Free File. This program lets you prepare and file your
federal individual income tax return for free using
software or Free File Fillable Forms. However, state
tax preparation may not be available through Free File.
online federal tax preparation, e-filing, and direct
deposit or payment options.
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You may also be able to access tax law information in
your electronic filing software.
Need someone to prepare your tax return? There are
various types of tax return preparers, including enrolled
agents, certified public accountants (CPAs), accountants,
and many others who don’t have professional credentials.
If you choose to have someone prepare your tax return,
choose that preparer wisely. A paid tax preparer is:
VITA. The Volunteer Income Tax Assistance (VITA)
program offers free tax help to people with
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low-to-moderate incomes, persons with disabilities,
and limited-English-speaking taxpayers who need
help preparing their own tax returns. Go to IRS.gov/
Primarily responsible for the overall substantive
accuracy of your return,
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Required to sign the return, and
Instructions for Form 1040-SS (2023)
17
Required to include their preparer tax identification
number (PTIN).
Note. Form 9000, Alternative Media Preference, or Form
9000(SP) allows you to elect to receive certain types of
written correspondence in the following formats.
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Although the tax preparer always signs the return,
you're ultimately responsible for providing all the
Standard Print.
Large Print.
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!
CAUTION
information required for the preparer to accurately
Braille.
prepare your return and for the accuracy of every item
reported on the return. Anyone paid to prepare tax returns
for others should have a thorough understanding of tax
matters. For more information on how to choose a tax
IRS.gov.
Audio (MP3).
Plain Text File (TXT).
Braille Ready File (BRF).
available disaster tax relief.
Forms to view, download, or print all the forms,
instructions, and publications you may need. Or, you can
Getting tax publications and instructions in eBook
format. Download and view most tax publications and
instructions (including the Instructions for Form 1040) on
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.
Access your online account (individual taxpayers on-
information about your federal tax account.
Employers can register to use Business Services On-
line. The Social Security Administration (SSA) offers
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.
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 (SSN) or other confidential information on social
media sites. Always protect your identity when using any
social networking site.
View the amount you owe and a breakdown by tax
year.
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The following IRS YouTube channels provide short,
informative videos on various tax-related topics in English,
Spanish, and ASL.
See payment plan details or apply for a new payment
plan.
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Make a payment or view 5 years of payment history
and any pending or scheduled payments.
Access your tax records, including key data from your
most recent tax return, and transcripts.
View digital copies of select notices from the IRS.
Approve or reject authorization requests from tax
professionals.
Watching IRS videos. The IRS Video portal
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for individuals, small businesses, and tax professionals.
Online tax information in other languages. You can
your native language.
Free Over-the-Phone Interpreter (OPI) Service. The
IRS is committed to serving taxpayers with limited-English
proficiency (LEP) by offering OPI services. The OPI
Service is a federally funded program and is available at
Taxpayer Assistance Centers (TACs), most IRS offices,
and every VITA/TCE tax return site. The 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.). The Accessibility Helpline does
not have access to your IRS account. For help with tax
law, refunds, or account-related issues, go to IRS.gov/
View your address on file or manage your
communication preferences.
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Get a transcript of your return. With an online account,
you can access a variety of information to help you during
the filing season. You can get a transcript, review your
most recently filed tax return, and get your adjusted gross
income. Create or access your online account at IRS.gov/
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
Using direct deposit. The safest and easiest way to
receive a tax refund is to e-file 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,
destroyed, 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.
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Instructions for Form 1040-SS (2023)
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.
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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 (including shortened links),
telephone calls, or social media channels to request
or verify personal or financial information. This
includes requests for personal identification numbers
(PINs), passwords, or similar information for credit
cards, banks, or other financial accounts.
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more information about your options.
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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.
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you can settle your tax debt for less than the full
amount you owe. For more information on the Offer in
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Central webpage, for information on identity theft and
data security protection for taxpayers, tax
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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.
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.
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
It can take up to 3 weeks from the date you filed
your amended return for it to show up in our
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CAUTION
system, and processing it can take up to 16
weeks.
Ways to check on the status of your refund.
Understanding an IRS notice or letter you’ve re-
information about responding to an IRS notice or letter.
Responding to an IRS notice or letter. You can now
upload responses to all notices and letters using the
Document Upload Tool. For notices that require additional
action, taxpayers will be redirected appropriately on
IRS.gov to take further action. To learn more about the
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Download the official IRS2Go app to your mobile
device to check your refund status.
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Call the automated refund hotline at 800-829-1954.
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The IRS can’t issue refunds before mid-February
for returns that claimed the additional child tax
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CAUTION
credit (ACTC). This applies to the entire refund,
not just the portion associated with the credit.
Making a tax payment. Payment of U.S. tax must be
to make a payment using any of the following options.
Note. You can use Schedule LEP (Form 1040), 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. You may not
immediately receive written communications in the
requested language. The IRS’s commitment to LEP
taxpayers is part of a multi-year timeline that is scheduled
to begin providing translations in 2023. You will continue to
receive communications, including notices and letters in
English until they are translated to your preferred
language.
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 Card, Credit Card, or Digital Wallet: Choose an
approved payment processor to pay online or by
phone.
Electronic Funds Withdrawal: Schedule a payment
when filing your federal taxes using tax return
preparation software or through a tax professional.
for businesses. Enrollment is required.
Check or Money Order: Mail your payment to the
address listed on the notice or instructions.
a participating retail store.
Contacting your local TAC. Keep in mind, many
questions can be answered on IRS.gov without visiting a
about most. If you still need help, 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/
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wire from your financial institution. Contact your
financial institution for availability, cost, and time
frames.
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.”
Note. The IRS uses the latest encryption technology to
ensure that the electronic payments you make online, by
Instructions for Form 1040-SS (2023)
19
for free or a small fee. For more information or to find an
LITC near you, go to the LITC page at
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
Territory Resources
Addresses of walk-in sites in each territory and other ways
to get forms and publications are listed below.
American Samoa
How Can You Learn About Your Taxpayer Rights?
American Samoa Government
Tax Office
The Taxpayer Bill of Rights describes 10 basic rights that
all taxpayers have when dealing with the IRS. Go to
these rights mean to you and how they apply. These are
your rights. Know them. Use them.
Executive Office Building
Pago Pago, AS 96799
You can order forms and publications by calling
684-633-4181.
What Can TAS Do For You?
You can download forms by going to
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:
CNMI
CNMI
Division of Revenue and Taxation
P.O. Box 5234 CHRB
Dandan Commercial Center
Saipan, MP 96950
Your problem is causing financial difficulty for you,
your family, or your business;
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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.
You can order forms and publications by calling
670-664-1000.
You can download forms by going to
How Can You Reach TAS?
TAS has offices in every state, the District of Columbia,
Guam
Download Pub. 1546, Taxpayer Advocate Service Is
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Department of Revenue and Taxation
Taxpayer Services Division
P.O. Box 23607
Call the IRS toll free at 800-TAX-FORM
(800-829-3676) to order a copy of Pub. 1546;
Check your local directory; or
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GMF, Guam 96921
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Call TAS toll free at 877-777-4778.
How Else Does TAS Help Taxpayers?
You can order forms and publications by calling
671-635-1840 or 671-635-1841.
TAS works to resolve large-scale problems that affect
many taxpayers. If you know of one of these broad issues,
any personal taxpayer information.
Puerto Rico
U.S. Internal Revenue Service
48 Carr 165 km.1.2
Low Income Taxpayer Clinics (LITCs)
LITCs are independent from the IRS and TAS. LITCs
represent individuals whose income is below a certain
level and who need to resolve tax problems with the IRS.
LITCs can represent taxpayers in audits, appeals, and tax
collection disputes before the IRS and in court. In addition,
LITCs can provide information about taxpayer rights and
responsibilities in different languages for individuals who
speak English as a second language. Services are offered
City View Plaza II Bldg.
Guaynabo, PR 00968-8000
To pay, call 787-620-2323, option 2.
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Instructions for Form 1040-SS (2023)
Departamento de Hacienda
Negociado de Asistencia Contributiva
P.O. Box 9024140
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.
San Juan, P.R. 00902-4140
If you do not file a return, do not provide the information
we ask for, or provide fraudulent information, you may be
charged penalties and be subject to criminal prosecution.
We may also have to disallow any exclusions, credits,
deductions, or adjustments shown on the tax return. This
could make the tax higher or delay any refund, and the
calculation of your social security benefits may be
affected. Interest may also be charged.
USVI
USVI Bureau of Internal Revenue (STT)
6115 Estate Smith Bay
Suite 225
St. Thomas, VI 00802
USVI Bureau of Internal Revenue (STJ)
P.O. Box 8305
Generally, tax returns and return information are
confidential, as stated 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 territories to carry out their tax laws.
St. John, VI 00831
USVI Bureau of Internal Revenue (STX)
4008 Estate Diamond–Plot 7B
Christiansted, VI 00820-4421
You can order forms and publications by calling
340-715-1040 (STT), 340-777-1446 (STJ), and
340-773-1040 (STX).
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 table below shows burden estimates as of
November 2023, for taxpayers filing a 2023 Form 1040-SS
tax return.
You can get forms and publications at the Virgin
Islands Bureau of Internal Revenue at bir.vi.gov/
form.
Note. The addresses indicated above for the territories
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 records and other material (in
paper or electronic format) 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 Internal Revenue
Code sections 6001, 6011, and 6012(a), 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 are not 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
Average Time
Form
Burden (Hours)
Average Cost*
1040-SS
7
$40
* Dollars rounded to the nearest $10.
Reported time and cost burdens are national averages
and do not necessarily reflect a “typical” case. Most
taxpayers experience lower than average burden, with
taxpayer burden varying considerably by taxpayer type.
The estimated average time burden for all taxpayers filing
a Form 1040-SS is 7 hours, with an average cost of $40
per return. This average includes all related forms and
Instructions for Form 1040-SS (2023)
21
schedules, across all preparation methods and taxpayer
activities. Within these estimates there is significant
variation in taxpayer activity.
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
Instructions, earlier.
Out-of-pocket costs include any expenses incurred by
taxpayers to prepare and submit their tax returns.
Examples include tax return preparation and submission
fees, postage and photocopying costs, and tax
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
products. Don’t send tax questions, tax returns, or
payments to the above address.
preparation software costs. Tax preparation fees vary
widely depending on the tax situation of the taxpayer, the
type of professional preparer, and the geographic area.
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
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Instructions for Form 1040-SS (2023)