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Formulár 1040-SS Pokyny

Pokyny pre formulár 1040-SS, U.S. Samostatná návratnosť dane (vrátane Vrátenie dane z dane z dane z dane pre Bona Fide Residents of Puerto Rico)

Rev. 2023

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  • Formulár 1040-SS - U.S. Samostatná návratnosť dane (vrátane Vrátenie dane z dane z dane z dane z dane z dane z dane z príjmu pre Bona Fide Residents of Puerto Rico)
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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.  
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  
(Form 1040) at IRS.gov/ScheduleLEP.  
Disaster tax relief. To find information on the most  
recent tax relief provisions for taxpayers affected by  
disaster situations, go to IRS.gov/Disaster. See Pub. 547,  
Casualties, Disasters, and Thefts, for discussions on the  
special rules that apply to federally declared disaster  
areas.  
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  
ITIN. For more information on ITINs, go to IRS.gov/ITIN.  
Also, see Form W-7 and its instructions.  
Refunds for returns that claim the ACTC. Refunds for  
returns claiming the ACTC can't be issued before  
mid-February 2024. For more information, see IRS.gov/  
Individuals/Refund-Timing. This applies to the entire  
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/  
Efile.  
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.  
Exceptions. If (2) and (3) under Who Must File, earlier,  
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  
Part I, Line 6, later);  
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.  
See Who Must File, later, for additional uses of this  
form.  
You may also be required to file an income tax return  
with the government of Guam, American Samoa, the  
USVI, the CNMI, or Puerto Rico. See Pub. 570, 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  
publications, forms, or instructions, see How To Get Tax  
Help at the end of the instructions. You can find additional  
resources to help you right away at IRS.gov.  
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  
more—see Church Employees, later). However, see  
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  
earlier under Who Must File, you aren't required to file  
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  
Programs website at SSA.gov/international for  
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  
pay interest and penalties. See Interest and Penalties,  
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.  
For more information on QJVs, go to IRS.gov/QJV.  
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.  
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  
more information, go to IRS.gov/VirtualCurrencyFAQs.  
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  
ITIN. For more information on ITINs, go to IRS.gov/ITIN.  
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  
always treated as your own child. See Qualifying child,  
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  
surviving spouse. Instead, see Married Filing Jointly,  
earlier.  
Qualifying child. A child or stepchild (not a foster child)  
you claim for the ACTC is a qualifying child for this filing  
status. Your adopted child is always treated as your own  
child. See Qualifying child, later. However, don’t include  
as your qualifying child for this filing status any child you  
claim for the ACTC because of the rule for Children of  
divorced or separated parents (or parents who live apart)  
in Pub. 501 or under a multiple support agreement. See  
Qualifying Child of More Than One Person in Pub. 501.  
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  
Credit under Part II—Bona Fide Residents of Puerto Rico  
Claiming Additional Child Tax Credit, later, to find if your  
child is a qualifying child.  
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  
farm business. See Who Must Pay SE Tax, earlier.  
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  
Spouse Allocation. For details, use Tax Topic 203 or see  
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  
IRS2Go app or go to IRS.gov/Refunds. Information about  
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.  
dollars, Digital assets are not accepted. Go to IRS.gov/  
Payments for payment options. Also, see How To Get Tax  
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  
bonds. For more information, go to TreasuryDirect.gov.  
Form 8888. You can have your refund directly deposited  
into more than one account or use it to buy up to $5,000 in  
paper series I savings bonds. You don’t need a  
TreasuryDirect® account to do this. See the instructions  
for Form 8888 for more details.  
Pay Online  
Paying online is convenient and secure and helps make  
sure we get your payments on time. To pay your taxes  
online or for more information, go to IRS.gov/Payments.  
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.  
See Pay by Phone, later.  
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  
1040-V, go to IRS.gov/Form1040V. If you are filing a joint  
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.  
To make a payment using a Debit Card, Credit  
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  
in EFTPS, visit EFTPS.gov or call 800-555-4477. To  
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  
a payment processor online at fed.acipayonline.com or  
www.PAY1040.com. For more information, go to IRS.gov/  
PayWithCash or see Pub. 5250, How to Pay Taxes with  
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  
of your return or go to IRS.gov/Transcript. If you didn't file a  
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.  
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  
Taxpayer, later  
You can't use the Self-Select PIN method if you  
are a first-time filer under age 16 at the end of  
!
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.  
apply for an IP PIN, go to IRS.gov/IPPIN and use the Get  
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  
!
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  
received an IP PIN but misplaced it, go to IRS.gov/IPPIN.  
If you received an IP PIN but misplaced it, you can try to  
retrieve it online at IRS.gov/IPPIN. If you're unable 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.  
Understanding identity theft. Go to IRS.gov//Identity-  
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).  
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).  
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,  
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  
!
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  
!
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.  
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.  
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  
!
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.  
For more details, use Tax Topic 356 or see Pub. 559,  
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-  
quently asked questions. Go to IRS.gov/filing/  
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  
to seniors. Go to IRS.gov/TCE or download the free  
IRS2Go app for information on free tax return  
preparation.  
MilTax. Members of the U.S. Armed Forces and  
qualified veterans may use MilTax, a free tax service  
offered by the Department of Defense through Military  
OneSource. For more information, go to  
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  
IRS.gov/Tools for the following.  
EITCAssistant) determines if you’re eligible for the  
earned income credit (EIC).  
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  
publications, forms, or instructions, go to IRS.gov to find  
resources that can help you right away.  
(IRS.gov/HomeBuyer) tool provides information on  
your repayments and account balance.  
SalesTax) figures the amount you can claim if you  
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.  
IRS.gov/ITA: The Interactive Tax Assistant, a tool that  
will ask you questions and, based on your input,  
provide answers on a number of tax law topics.  
IRS.gov/Forms: Find forms, instructions, and  
publications. You will find details on the most recent  
tax changes and interactive links to help you find  
answers to your questions.  
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.  
Go to IRS.gov/FreeFile to see if you qualify for free  
online federal tax preparation, e-filing, and direct  
deposit or payment options.  
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  
low-to-moderate incomes, persons with disabilities,  
and limited-English-speaking taxpayers who need  
help preparing their own tax returns. Go to IRS.gov/  
VITA, download the free IRS2Go app, or call  
Primarily responsible for the overall substantive  
accuracy of your return,  
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.  
Although the tax preparer always signs the return,  
you're ultimately responsible for providing all the  
Standard Print.  
Large Print.  
!
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).  
Disasters. Go to IRS.gov/DisasterRelief to review the  
available disaster tax relief.  
Getting tax forms and publications. Go to IRS.gov/  
Forms to view, download, or print all the forms,  
instructions, and publications you may need. Or, you can  
go to IRS.gov/OrderForms to place an order.  
Getting tax publications and instructions in eBook  
format. Download and view most tax publications and  
instructions (including the Instructions for Form 1040) on  
mobile devices as eBooks at IRS.gov/eBooks.  
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-  
ly). Go to IRS.gov/Account to securely access  
information about your federal tax account.  
Employers can register to use Business Services On-  
line. The Social Security Administration (SSA) offers  
online service at SSA.gov/employer for fast, free, and  
secure online W-2 filing options to CPAs, accountants,  
enrolled agents, and individuals who process Form W-2,  
Wage and Tax Statement, and Form W-2c, Corrected  
Wage and Tax Statement.  
IRS social media. Go to IRS.gov/SocialMedia to see the  
various social media tools the IRS uses to share the latest  
information on tax changes, scam alerts, initiatives,  
products, and services. At the IRS, privacy and security  
are our highest priority. We use these tools to share public  
information with you. Don’t post your social security  
number (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.  
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.  
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  
(IRSVideos.gov) contains video and audio presentations  
for individuals, small businesses, and tax professionals.  
Online tax information in other languages. You can  
find information on IRS.gov/MyLanguage if English isn’t  
your native language.  
Free Over-the-Phone Interpreter (OPI) Service. The  
IRS is committed to serving 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.  
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.  
18  
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.  
.
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.  
What if I can’t pay now? Go to IRS.gov/Payments for  
more information about your options.  
OPA) to meet your tax obligation in monthly  
installments if you can’t pay your taxes in full today.  
Once you complete the online process, you will  
receive immediate notification of whether your  
agreement has been approved.  
you can settle your tax debt for less than the full  
amount you owe. For more information on the Offer in  
Compromise program, go to IRS.gov/OIC.  
Go to IRS.gov/IdentityTheft, the IRS Identity Theft  
Central webpage, for information on identity theft and  
data security protection for taxpayers, tax  
professionals, and businesses. If your SSN has been  
lost or stolen or you suspect you’re a victim of  
tax-related identity theft, you can learn what steps you  
should take.  
Filing an amended return. Go to IRS.gov/Form1040X  
for information and updates.  
Checking the status of your amended return. Go to  
IRS.gov/WMAR to track the status of Form 1040-X  
amended returns.  
Get an Identity Protection PIN (IP PIN). IP PINs are  
six-digit numbers assigned to taxpayers to help  
prevent the misuse of their SSNs on fraudulent federal  
income tax returns. When you have an IP PIN, it  
prevents someone else from filing a tax return with  
your SSN. To learn more, go to IRS.gov/IPPIN.  
It can take up to 3 weeks from the date you filed  
your amended return for it to show up in our  
!
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-  
ceived. Go to IRS.gov/Notices to find additional  
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  
tool, go to IRS.gov/Upload.  
Go to IRS.gov/Refunds.  
Download the official IRS2Go app to your mobile  
device to check your refund status.  
Call the automated refund hotline at 800-829-1954.  
The IRS can’t issue refunds before mid-February  
for returns that claimed the additional child tax  
!
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  
remitted to the IRS in U.S. dollars. Digital assets are not  
accepted. Go to IRS.gov/Payments for information on how  
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.  
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.  
Cash: You may be able to pay your taxes with cash at  
a participating retail store.  
Contacting your local TAC. Keep in mind, many  
questions can be answered on IRS.gov without visiting a  
TAC. Go to IRS.gov/LetUsHelp for the topics people ask  
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/  
Same-Day Wire: You may be able to do same-day  
wire from your financial institution. Contact your  
financial institution for availability, cost, and time  
frames.  
TACLocator to find the nearest TAC and to check hours,  
available services, and appointment options. Or, on the  
IRS2Go app, under the Stay Connected tab, choose the  
Contact Us option and click on “Local Offices.”  
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?  
TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134,  
TAS is an independent organization within the IRS that  
helps taxpayers and protects taxpayer rights. Their job is  
to ensure that every taxpayer is treated fairly and that you  
know and understand your rights under the Taxpayer Bill  
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  
TaxpayerAdvocate.IRS.gov to help you understand what  
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;  
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?  
and Puerto Rico. To find your advocate's number:  
Guam  
Download Pub. 1546, Taxpayer Advocate Service Is  
Your Voice at the IRS, available at IRS.gov/pub/irs-pdf/  
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  
GMF, Guam 96921  
For a list of services, go to MyGuamtax.com.  
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,  
report it to TAS at IRS.gov/SAMS. Be sure to not include  
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.  
20  
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  
For a list of services, go to Hacienda.pr.gov.  
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.  
send us comments from IRS.gov/FormComments or you  
can write to the Internal Revenue Service, Tax Forms and  
Publications, 1111 Constitution Ave. NW, IR-6526,  
Washington, DC 20224. Do not send the form to this  
address. Instead, see Where To File in the General  
Instructions, earlier.  
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  
22  
Instructions for Form 1040-SS (2023)