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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 Form 1040-SS in Spanish. In addition to being available
unless otherwise noted. in English, the 2023 Form 1040-SS and the applicable
schedules are available in Spanish.
Future Developments
For the latest information about developments related to Additional child tax credit. For tax year 2023:
Form 1040-SS and its instructions, such as legislation • The maximum additional child tax credit (ACTC)
enacted after they were published, go to IRS.gov/ amount is $1,600 for each qualifying child.
Form1040SS. • A child must be under age 17 at the end of 2023 to be
a qualifying child.
What's New
Maximum income subject to social security tax for
Due date of return. File Form 1040-SS by April 15, 2023. For 2023, the maximum amount of
2024. If you live in Maine or Massachusetts, you have until self-employment income subject to social security tax is
April 17, 2024, because of the Patriots' Day and $160,200.
Emancipation Day holidays. Maximum income subject to social security tax for
Form 1040-SS redesign. Form 1040-PR has been 2024. For 2024, the maximum amount of
discontinued. For 2023 and later years, you will now file self-employment income subject to social security tax is
Form 1040-SS. $168,600.
Refer to Form 1040-SS Redesign Helpful Hints, later, Optional methods to figure net earnings. For 2023,
for a comprehensive discussion about the redesign, the maximum income for using the optional methods is
including the references to the Instructions for Schedule C $6,560.
(Form 1040), Profit or Loss From Business; Schedule F
(Form 1040), Profit or Loss From Farming; and
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

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be eligible to claim the ACTC if they have one or more
Reminders qualifying children.
Filing status name changed to qualifying surviving Taxpayer identification number (TIN) required to
spouse. The filing status qualifying widow(er) is now claim the ACTC. If you don't have a social security
called qualifying surviving spouse. The rules for the filing number (SSN) or an individual taxpayer identification
status have not changed. The same rules that applied for number (ITIN) issued on or before the due date of your
qualifying widow(er) apply to qualifying surviving spouse. 2023 Form 1040-SS (including extensions), you can't
See Qualifying Surviving Spouse, later. claim the ACTC on an original or an amended Form
Estimated tax payments. If you and your spouse expect 1040-SS. If an ITIN is applied for on or before the due date
to owe self-employment (SE) tax of $1,000 or more for of your 2023 Form 1040-SS (including extensions) and the
2024, you may need to make estimated tax payments. IRS issues an ITIN as result of the application, the IRS will
Use Form 1040-ES, Estimated Tax for Individuals, to consider the ITIN as issued on or before the due date of
figure your required payments and for the vouchers to the return. Also, your qualifying child must have an SSN
send with your payments. valid for employment issued prior to the due date of your
2023 Form 1040-SS (including extensions).
Schedule LEP (Form 1040). Schedule LEP (Form 1040)
For information on how to obtain an SSN, go to Social
is a form that allows taxpayers to request a preference to
Security Number and Card.
receive written communications from the IRS in Spanish
and other languages. If a language preference is If you are not eligible for an SSN, you must apply for an
requested, attach the Schedule LEP (Form 1040) to your ITIN. For more information on ITINs, go to IRS.gov/ITIN.
Form 1040-SS when you file it. For more information, Also, see Form W-7 and its instructions.
including what languages are available, get Schedule LEP Refunds for returns that claim the ACTC. Refunds for
(Form 1040) at IRS.gov/ScheduleLEP. returns claiming the ACTC can't be issued before
Disaster tax relief. To find information on the most mid-February 2024. For more information, see IRS.gov/
recent tax relief provisions for taxpayers affected by Individuals/Refund-Timing. This applies to the entire
disaster situations, go to IRS.gov/Disaster. See Pub. 547, refund, not just the portion associated with the ACTC. For
Casualties, Disasters, and Thefts, for discussions on the more information on the status of your refund, see
special rules that apply to federally declared disaster IRS.gov/Refunds.
areas. Electronic filing. You can e-file Form 1040-SS. For
ACTC and bona fide residents of Puerto Rico. Bona general information about electronic filing, visit IRS.gov/
fide residents of Puerto Rico are no longer required to Efile.
have three or more qualifying children to be eligible to Farmers and ranchers affected by drought may be el-
claim the ACTC. Bona fide residents of Puerto Rico may igible for extension of tax relief. Farmers and ranchers
forced to sell certain livestock because of drought

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. Form 1040-SS, Part II
Have profit (loss) from a business you operated or a profession you practiced as a sole proprietor. Schedule C (Form 1040)
Have (a) wages and expenses as a statutory employee; (b) income and deductions of certain qualified 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)
Have net earnings from self-employment. Schedule SE (Form 1040)

2 Instructions for Form 1040-SS (2023)

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conditions may have more time to replace their livestock c. The USVI,
and defer tax on any gains from the forced sales. See IRS
d. The CNMI, or
Tax Tips 2022-152 and IRS extends relief to farmers and
ranchers in 49 states and other areas. e. Puerto Rico.
Credit for qualified sick and family leave wages. The Even if you have a loss or little income from
credits for qualified sick and family leave wages paid in TIP self-employment, it may benefit you to file Form
2023 for leave taken before April 1, 2021, and for leave 1040-SS and use either optional method on
taken after March 31, 2021, and before October 1, 2021, Schedule SE (Form 1040). See Schedule SE (Form
are reported on Schedule H. See the Instructions for 1040), Part II—Optional Methods To Figure Net Earnings.
Schedule H (Form 1040) for more information.
Exceptions. If (2) and (3) under Who Must File, earlier,
apply, but (1) does not apply, you must file Form 1040-SS
General Instructions to:
Purpose of Form • Report and pay household employment taxes;
• Report and pay employee social security and
This form is for residents of the U.S. Virgin Islands (USVI), Medicare tax on (a) unreported tips, (b) wages from
Guam, American Samoa, the Commonwealth of the an employer with no social security or Medicare tax
Northern Mariana Islands (CNMI), and Puerto Rico who withheld, and (c) uncollected social security and
are not required to file a U.S. income tax return but who Medicare tax on tips or group-term life insurance (see
have self-employment income or are eligible to claim Part I, Line 6, later);
certain credits. Report and pay the Additional Medicare Tax (Part I,
•
Use this form to report net earnings from Line 5, later);
self-employment (SE) to the United States and, if • Claim excess social security tax withheld; and
necessary, pay SE tax on that income. The Social Security • Claim the ACTC.
Administration (SSA) uses this information to figure your
benefits under the social security program. SE tax applies Who Must Pay SE Tax
no matter how old you are and even if you are already
receiving social security or Medicare benefits. Self-Employed Persons
You must pay SE tax if you had net earnings of $400 or
Bona fide residents of Puerto Rico can also use this more as a self-employed person. If you are in business
form to claim the ACTC, even if the bona fide resident of (nonfarm or farm) for yourself, you are self-employed.
Puerto Rico does not have to pay SE tax.
You must also pay SE tax on your share of certain
See Who Must File, later, for additional uses of this partnership income and your guaranteed payments. See
form. Partnership Income or Loss under the Instructions for
You may also be required to file an income tax return Schedule SE (Form 1040), Part I.
with the government of Guam, American Samoa, the
USVI, the CNMI, or Puerto Rico. See Pub. 570, Tax Guide Church Employees
for Individuals With Income From U.S. Territories, and If you had church employee income of $108.28 or more,
contact your local territory tax office for more information. you must pay SE tax on that income. Church employee
income is wages you received as an employee (other than
How To Get Tax Help as a minister or member of a religious order) of a church
If you have questions about a tax issue, need help or qualified church-controlled organization that has a
preparing your tax return, or want to download free certificate in effect electing exemption from employer
publications, forms, or instructions, see How To Get Tax social security and Medicare taxes.
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
Who Must File Schedule SE (Form 1040), Part I. Enter zero on line 4c
You must file Form 1040-SS if you meet all three and go to line 5a.
requirements below.
Ministers and Members of Religious Orders
1. You (or your spouse if filing a joint tax return) had net In most cases, you must pay SE tax on salaries and other
earnings from self-employment of $400 or more (or income for services you performed as a minister, a
you had church employee income of $108.28 or member of a religious order who has not taken a vow of
more—see Church Employees, later). However, see poverty, or a Christian Science practitioner. But, if you filed
Exceptions, later. Form 4361, Application for Exemption From
2. You do not have to file Form 1040 with the United Self-Employment Tax for Use by Ministers, Members of
States. Religious Orders and Christian Science Practitioners, and
received IRS approval, you will be exempt from paying SE
3. You are a bona fide resident of: tax on those net earnings. If you had no other income
subject to SE tax and do not owe any of the taxes listed
a. Guam,
earlier under Who Must File, you aren't required to file
b. American Samoa, Form 1040-SS. However, if you had other earnings of

Instructions for Form 1040-SS (2023) 3

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$400 or more subject to SE tax, see Schedule SE (Form from Schedule C (Form 1040), Part II, line 31, on
1040), Part I, lines 4a through 4c. Schedule SE (Form 1040), Part I, line 2. If you performed
services elsewhere as an employee of a foreign
If you have ever filed Form 2031 to elect social
government or an international organization, those
! security coverage on your earnings as a minister, earnings are exempt from SE tax.
CAUTION you cannot revoke that election.
Commonwealth or Territory Residents Living
If you must pay SE tax on certain income, include this
income on Schedule C (Form 1040), line 1. But do not Abroad
report it on Schedule SE (Form 1040), Part I, line 5a; it In most cases, if you are a bona fide resident of Guam,
isn't considered church employee income. American Samoa, the USVI, the CNMI, or Puerto Rico
living outside the territories or United States, you must still
Also include on Schedule C (Form 1040), line 1:
pay any applicable SE tax.
• The rental value of a home or allowance for a home
furnished to you (including payments for utilities); and Exception. The United States has social security
• The value of meals and lodging provided to you, your agreements with many countries to eliminate dual taxes
spouse, and your dependents for your employer's under two social security systems. Under these
convenience. agreements, in most cases, you must pay social security
and Medicare taxes or foreign health insurance only to the
However, do not include on Schedule C (Form 1040),
country you live in.
line 1:
• Retirement benefits you received from a church plan If you have questions about international social
after retirement, or TIP security agreements, visit the SSA International
• The rental value of or allowance for a home furnished Programs website at SSA.gov/international for
to you (including payments for utilities) after more information.
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 CAUTION file a tax return with the IRS.
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 Chapter 11 Bankruptcy Cases
SE tax by completing Schedule SE (Form 1040), Part I, While you are a debtor in a chapter 11 bankruptcy case,
including this income and any rental (parsonage) your net profit or loss from self-employment will be
allowance or the value of meals and lodging provided to included on the income tax return (Form 1041) of the
you on line 2. On the same line, subtract the allowable bankruptcy estate. However, you (not the bankruptcy
amount of any unreimbursed business expenses you estate) are responsible for paying SE tax on your net
incurred as a church employee. Attach an explanation. For earnings from self-employment.
details, see Pub. 517, Social Security and Other On the dotted line next to Schedule SE (Form 1040),
Information for Members of the Clergy and Religious Part I, line 3, enter “Chap. 11 bankruptcy income” and also
Workers. enter the amount of your net profit or (loss). Combine that
Members of Recognized Religious Sects amount with the total of lines 1a, 1b, and 2 (if any) and
enter the result on line 3.
If you have conscientious objections to social security
insurance because of your membership in and belief in For other reporting requirements, see Chapter 11
the teachings of a religious sect recognized as being in Bankruptcy Cases in the Instructions for Form 1040.
existence at all times since December 31, 1950, and
which has provided a reasonable level of living for its More Than One Business
dependent members, you can request exemption from SE If you were a farmer and had at least one other business
tax by filing Form 4029, Application for Exemption From or you had two or more nonfarm businesses, your net
Social Security and Medicare Taxes and Waiver of earnings from self-employment are the combined net
Benefits. If you filed Form 4029 and have received IRS earnings from all of your businesses. If you had a loss in
approval, don't file Form 1040-SS. See Pub. 517 for one business, it reduces the income from another.
details. Complete and file only one Form 1040-SS for any 1 year.
Attach a separate Schedule C (Form 1040) or Schedule F
Employees of Foreign Governments or (Form 1040) for each trade or business, and combine the
International Organizations net earnings on a single Schedule SE (Form 1040).
You must pay SE tax on income you earned as a U.S. Joint returns. If both you and your spouse have
citizen or a resident of Puerto Rico employed by a foreign self-employment income from separate nonfarm or farm
government (or, in certain cases, by a wholly owned businesses, each of you must complete and file a
instrumentality of a foreign government or an international separate Schedule C (Form 1040) or Schedule F (Form
organization under the International Organizations 1040). Be sure to enter at the top of each Schedule C
Immunities Act) for services performed in the United (Form 1040) or Schedule F (Form 1040) the name and
States, Puerto Rico, Guam, American Samoa, the USVI, SSN of the spouse who owns the business. Each of you
or the CNMI. Report income from this employment on must also complete a separate Schedule SE (Form 1040).
Schedule C (Form 1040), line 1. Enter the net amount Attach these pages to a single Form 1040-SS.

4 Instructions for Form 1040-SS (2023)

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Business Owned and Operated by Where To File
Spouses 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 Internal Revenue Service
the profits and losses, you are partners in a partnership, P.O. Box 1303
whether or not you have a formal partnership agreement. Charlotte, NC 28201-1303
Do not use Schedule C (Form 1040) or Schedule F(Form
1040). Instead, file the appropriate partnership return. If you’re not enclosing a payment, send your Form
Exception—Qualified joint venture (QJV). If you and 1040-SS to:
your spouse materially participate (see Material
participation in the Instructions for Schedule C (Form Department of the Treasury
1040)) as the only members of a jointly owned and Internal Revenue Service
operated business, and you file a joint Form 1040-SS for Austin, TX 73301-0215
the tax year, you can make a joint election to be taxed as a
QJV instead of a partnership. When To File
To make this election, you must divide all items of If you file on a calendar-year basis, file by April 15, 2024. If
income, gain, loss, deduction, and credit attributable to you live in Maine or Massachusetts, you have until April
the business between you and your spouse in accordance 17, 2024, because of the Patriots' Day and Emancipation
with your respective interests in the venture. Each of you Day holidays. If you file after this date, you may have to
must file a separate Schedule C (Form 1040) or pay interest and penalties. See Interest and Penalties,
Schedule F (Form 1040), as well as a separate later.
Schedule SE (Form 1040). On each line of your separate
Schedule C (Form 1040) or Schedule F (Form 1040), you If you file on a fiscal year basis, file by the 15th day of
must enter your share of the applicable income, the 4th month after the close of your fiscal year.
deductions, and losses. For more information on this
Extension of Time To File
election, see the Instructions for Schedule E (Form 1040).
If you can't file Form 1040-SS by the due date, you can get
For more information on QJVs, go to IRS.gov/QJV. an extension of time to file the form. In some cases, you
Rental real estate business. If you and your spouse can get an extension of time to file and pay any tax due.
make the QJV election for your rental real estate business,
in most cases, the income isn't subject to SE tax (for an Bona fide residents of Puerto Rico. You can apply for
exception, see item 3 under Other Income and Losses an automatic 6-month extension of time to file Form
Included in Net Earnings From Self-Employment in the 1040-SS (until October 15, 2024, for calendar year
Instructions for Schedule SE (Form 1040)). taxpayers). To get this automatic extension, you must file
Form 4868, Application for Automatic Extension of Time
If the QJV election is made for a farm rental business
To File U.S. Individual Income Tax Return, by the regular
that isn't included in self-employment, the income isn't
due date of your return (April 15, 2024, for calendar year
subject to SE tax. Don’t include the income on Form
taxpayers). You can file Form 4868 either by paper or
1040-SS. Depending on the source of the income
electronically through IRS e-file. For details, see the Form
(territory, U.S. source, or other foreign source), you may
4868 instructions.
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 CAUTION!
on unpaid taxes is calculated from the original due
an unincorporated business as community property under
date of the return.
the community property laws of a state, foreign country, or
U.S. territory, the income and deductions are reported Bona fide residents of American Samoa, the CNMI,
based on the following. Guam, or the USVI. You can apply for the automatic
• If only one spouse participates in the business, all of 6-month extension described earlier, or you can receive
the income from that business is the self-employment an automatic 2-month extension and then apply for an
earnings of the spouse who carried on the business. additional 4-month extension if you still need more time.
• If both spouses participate, the income and
Automatic 2-month extension. You are allowed an
deductions are allocated to the spouses based on
automatic 2-month extension to file your return and pay
their distributive shares.
your tax if you are outside the United States and Puerto
• If either or both you and your spouse are partners in a
Rico on the day Form 1040-SS is due (April 15, 2024, for
partnership, see Partnership Income or Loss in the
calendar year taxpayers). Although you have an extension
Instructions for Schedule SE (Form 1040).
of time to pay your tax, interest on any unpaid tax will be
• If you and your spouse elected to treat the business as
charged from the original due date of the tax return.
a QJV, see Exception—Qualified joint venture (QJV),
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

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you were a bona fide resident of American Samoa, the currencies, such as cryptocurrencies and stablecoins. If a
CNMI, Guam, or the USVI. particular asset has the characteristics of a digital asset, it
Additional 4-month extension. If you can't file your will be treated as a digital asset for federal income tax
tax return within the automatic 2-month extension period, purposes.
in most cases, you can get an additional 4 months to file Check the “Yes” box next to the question on digital
your tax return, for a total of 6 months. File Form 4868 by assets on page 1 of Form 1040-SS, if at any time during
the extended due date allowed by the 2-month extension 2023, you (a) received (as a reward, award, or payment for
(June 17, 2024, for calendar year taxpayers). Follow the property or services); or (b) sold, exchanged, or otherwise
instructions for completing Form 4868, and be sure to disposed of a digital asset (or any financial interest in any
check the box on line 8. digital asset).
Unlike the original 2-month extension, the additional 4
months of time to file is not an extension of time to pay. For example, check “Yes” if at any time during 2023
You must make an accurate estimate of your tax based on you:
the information available to you. If you find you can't pay • Received digital assets as payment for property or
the full amount due with Form 4868, you can still get the services provided;
extension. You will owe interest on the unpaid amount • Received digital assets as a result of a reward or
from the original due date of the tax return. award;
• Received new digital assets as a result of mining,
Where to file extension. If you’re enclosing a payment, staking, and similar activities;
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
Internal Revenue Service services;
P.O. Box 1302 • Disposed of a digital asset in exchange or trade for
Charlotte, NC 28201-1302 another digital asset;
• 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 You have a financial interest in a digital asset if you are
Austin, TX 73301-0215 the owner of record of a digital asset, or have an
ownership stake in an account that holds one or more
Automatic 60-day extension for taxpayers affected by digital assets, including the rights and obligations to
federally declared disasters. Certain taxpayers acquire a financial interest, or you own a wallet that holds
affected by federally declared disasters may be eligible for digital assets.
an automatic 60-day extension for filing tax returns, paying The following actions or transactions in 2023, alone,
taxes, and performing other tasks required by the IRS. For generally don’t require you to check “Yes”:
more information, see Pub. 547. • 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
Specific Instructions you own or control; or
Fiscal Year Filers • Purchasing digital assets using U.S. or other real
currency, including through the use of electronic
If your tax year is a fiscal year, use the tax rate and annual platforms such as PayPal and Venmo.
earnings limit that apply at the time the fiscal year begins.
Don’t prorate the tax or annual earnings limit for a fiscal Do not leave the question unanswered. You must
year that overlaps the date of a change in the tax or answer “Yes” or “No” by checking the appropriate box. For
annual earnings limit. more information, go to IRS.gov/VirtualCurrencyFAQs.

Name and SSN How To Report Digital Asset Transactions
To ensure proper credit to your social security account, If, in 2023, you disposed of any digital asset, which you
enter your name and SSN, and your spouse's if filing a held as a capital asset through a sale, trade, exchange,
joint tax return, exactly as shown on your social security payment, or other transfer, check “Yes” and see Pub. 570
card. If you do not have an SSN, you should get one. For for details on whether you have to file Form 1040 with the
information on how to obtain an SSN, go to Social United States to report your capital gains or losses. If you
Security Number and Card. have to file Form 1040 with the United States, you cannot
file this form. If you have questions about how to report a
If you are not eligible for an SSN, you must apply for an
digital asset transaction on your territory income tax
ITIN. For more information on ITINs, go to IRS.gov/ITIN.
return, contact your local territory tax office for more
Also, see Form W-7 and its instructions.
information.
Digital Assets If you received any digital assets as compensation for
Digital assets are any digital representations of value that services, or disposed of any digital asset that you held for
are recorded on a cryptographically secured distributed sale to customers in a trade or business, you must report
ledger or any similar technology. For example, digital the income on Schedule C (Form 1040) and/or
assets include non-fungible tokens (NFTs) and virtual Schedule F (Form 1040).

6 Instructions for Form 1040-SS (2023)

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If you disposed of any digital asset by gift, you may be      to collect the tax from you. For more information, go to 
required to file Form 709, United States Gift (and            IRS.gov/InnocentSpouse.
Generation-Skipping Transfer) Tax Return. See Who Must 
File and Transfers Subject to the Gift Tax in the             Married Filing Separately
Instructions for Form 709 for more information.
                                                              Check the “Married filing separately” box if, at the end of 
Part I—Total Tax and Credits                                  2023, you were married and file a separate tax return. 
                                                              Enter your spouse’s name in the entry space below the 
Line 1                                                        filing status checkboxes. Be sure to enter your spouse’s 
Check the filing status that applies to you.                  SSN or ITIN in the space for spouse’s SSN. If your spouse 
       More than one filing status can apply to you.          doesn't have and isn't required to have an SSN or ITIN, 
TIP    Taxpayers who aren't married will pay the same         enter “NRA” next to their name in the entry space below 
       tax under all filing statuses for which they qualify   the filing status checkboxes.
(single, head of household, and qualifying surviving 
                                                              For electronic filing, enter the spouse's name or “NRA” 
spouse). However, married taxpayers who owe additional 
                                                              if the spouse doesn’t have an SSN or ITIN in the entry 
Medicare tax on line 5 may pay less tax if they qualify for 
                                                              space below the filing status checkboxes.
and choose the head of household filing status instead of 
married filing separately. You can choose the one for         If you are married and file a separate tax return, 
which you qualify that will give you the lowest tax.          generally, you are responsible only for the tax on your own 
                                                              income. However, you will usually pay more tax than if you 
Single                                                        use another filing status for which you qualify.
                                                                     You may be able to file as head of household if 
You can check the “Single” box if, at the end of 2023, you    TIP    you had a child living with you and you lived apart 
were unmarried or legally separated from your spouse                 from your spouse during the last 6 months of 
according to your state law under a divorce or separate       2023.
maintenance decree.
Married Filing Jointly                                        Head of Household

                                                              A head of household is someone who is unmarried (or is 
You can choose this filing status if you were married at the 
                                                              considered unmarried) and provides a home for certain 
end of 2023 and both you and your spouse agree to file a 
                                                              other persons.
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           If you owe Additional Medicare Tax on line 5, were 
your spouse died in 2023 and you didn’t remarry in 2023.      TIP    married at the end of 2023, but lived apart from 
                                                                     your spouse for the last 6 months of 2023 and do 
If you choose to file a joint tax return, check the box for   not claim a qualifying child for the ACTC, see Head of 
married filing jointly and include your spouse's name and     Household in Pub. 501, Dependent, Standard Deduction, 
SSN on the lines provided below your name and SSN. If         and Filing Information, for additional rules for this filing 
your spouse also had self-employment income, complete         status.
and attach a separate Schedule SE (Form 1040), Part I, 
and, if applicable, Part II. If necessary, attach a separate  You can check the “Head of household” box if, at the 
Schedule C (Form 1040) and/or Schedule F (Form 1040)          end of 2023, you are unmarried (or are considered 
for your spouse's nonfarm or farm business.                   unmarried), claim a qualifying child for the ACTC, and paid 
Joint and several tax liability. If you file a joint tax      over half the costs of keeping up a home in which you 
return, both you and your spouse are generally                lived with your qualifying child.
responsible for the tax and any interest or penalties due 
on the tax return. This means that if one spouse doesn't      You are considered unmarried for this purpose if any of 
pay the tax due, the other may have to. Or, if one spouse     the following applies.
doesn't report the correct tax, both spouses may be           • You were legally separated according to your state law 
responsible for any additional taxes assessed by the IRS.       under a decree of divorce or separate maintenance at 
However, you may qualify for innocent spouse relief             the end of 2023. But if, at the end of 2023, your 
from an existing tax liability on your joint tax return if:     divorce wasn't final (an interlocutory decree), you are 
•   There is an understatement of the amount of tax             considered married.
    because your spouse omitted income or claimed false       • You are married but lived apart from your spouse for 
    deductions or credits;                                      the last 6 months of 2023 and you meet the other rules 
•   You are divorced, separated, or no longer living with       under Married persons who live apart, later.
    your spouse; or                                           • You are married and your spouse was a nonresident 
•   Given all the facts and circumstances, it wouldn’t be       alien at any time during the year and the election to 
    fair to hold you liable for the tax.                        treat the alien spouse as a resident alien is not made.
File Form 8857 to request innocent spouse relief. Some        Qualifying child. A child you claim for the ACTC is a 
requests for innocent spouse relief may need to be filed      qualifying child for this filing status. Your adopted child is 
within 2 years of the date on which the IRS first attempted   always treated as your own child. See Qualifying child, 

Instructions for Form 1040-SS (2023)                                                                                         7

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later. However, don’t include as your qualifying child for If the child isn’t claimed as your dependent, enter
this filing status any child you claim for the ACTC because the child’s name in the entry space below the filing
of the rule for Children of divorced or separated parents status checkboxes. If you don’t enter the name, it will
(or parents who live apart) in Pub. 501 or under a multiple take us longer to process your tax return.
support agreement. See Qualifying Child of More Than
3. This child lived in your home for all of 2023. If the child
One Person in Pub. 501.
didn't live with you for the required time, see
The qualifying children you claim for the ACTC are Temporary absences in Pub. 501.
TIP those you list by name and SSN in the qualifying
children section on Part I, line 2, of Form 1040-SS. 4. You paid over half the cost of keeping up your home.
5. You could have filed a joint tax return with your spouse
Keeping up a home. To find out what is included in the the year your spouse died, even if you didn't actually
cost of keeping up a home, see Keeping up a home in do so.
Pub. 501. Similarly, if you adopted the person for whom
you kept up a home in 2023, the person was lawfully If your spouse died in 2023, you can't file as qualifying
placed with you for legal adoption by you in 2023, or the surviving spouse. Instead, see Married Filing Jointly,
person was an eligible foster child placed with you during earlier.
2023, the person is considered to have lived with you for
Qualifying child. A child or stepchild (not a foster child)
more than half of 2023 if your main home was this
you claim for the ACTC is a qualifying child for this filing
person's main home for more than half the time since the
status. Your adopted child is always treated as your own
person was adopted or placed with you in 2023.
child. See Qualifying child, later. However, don’t include
Married persons who live apart. Even if you weren’t as your qualifying child for this filing status any child you
divorced or legally separated at the end of 2023, you are claim for the ACTC because of the rule for Children of
considered unmarried if all of the following apply. divorced or separated parents (or parents who live apart)
• You lived apart from your spouse for the last 6 months in Pub. 501 or under a multiple support agreement. See
of 2023. Temporary absences for special Qualifying Child of More Than One Person in Pub. 501.
circumstances, such as for business, medical care,
The qualifying children you claim for the ACTC are
school, or military service, count as time lived in the
TIP those you list by name and SSN in the qualifying
home.
children section on Part I, line 2, of Form 1040-SS.
• You file a separate tax return from your spouse.
• You paid over half the cost of keeping up your home Dependent. To find out if someone is your dependent,
for 2023. see Dependents 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 Keeping up a home. To find out what is included in the
didn’t live with you for the required time, see cost of keeping up a home, see Keeping up a home in
Temporary absences in Pub. 501. Pub. 501.
• You can claim this child as your dependent or could
claim the child except that the child's other parent can Line 2
claim him or her under the rule for Children of divorced Enter the name and SSN for each qualifying child for
or separated parents (or parents who live apart) in which you are claiming the ACTC. See Qualifying for the
Pub. 501. Credit under Part II—Bona Fide Residents of Puerto Rico
Claiming Additional Child Tax Credit, later, to find if your
Foster child. A foster child is any child placed with you
child is a qualifying child.
by an authorized placement agency or by judgment,
decree, or other order of any court of competent You cannot take the credit for other dependents
jurisdiction. ! (ODC) on Form 1040-SS. Do not enter a person
CAUTION who is a qualifying person for purposes of the
Qualifying Surviving Spouse ODC on Part I, line 2.

You can check the “Qualifying surviving spouse” box if all Line 3
of the following apply.
Complete line 3 only if you (or your spouse if filing a joint
1. Your spouse died in 2021 or 2022 and you didn't tax return) had net earnings from self-employment of $400
remarry before the end of 2023. or more (or church employee income of $108.28 or more).
2. You have a child or stepchild (not a foster child) whom Enter the amount from Schedule SE (Form 1040), Part
you can claim as a dependent or could claim as a I, line 12, and attach Schedule SE (Form 1040) to your
dependent except that, for 2023: return. If applicable, also attach Schedule C (Form 1040)
for nonfarm business and Schedule F (Form 1040) for
a. The child had gross income of $4,700 or more, farm business. See Who Must Pay SE Tax, earlier.
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)

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Line 4 Line 7
If either of the following applies, see Schedule H (Form Enter any estimated federal income tax payments you
1040) and its instructions to find out if you owe household made for 2023, including any overpayment from your 2022
employment taxes. tax return that you applied to your 2023 estimated tax.
• You paid any one household employee cash wages of If you or your spouse made separate estimated tax
$2,600 or more in 2023. payments but are now filing a joint return, add the
• You paid total cash wages of $1,000 or more in any amounts you each paid and enter the total on line 7. If you
calendar quarter of 2022 or 2023 to all household and your spouse made joint estimated tax payments but
employees. are now filing separate tax returns, you can divide the
amount paid in any way you choose as long as you both
Note. See the instructions for lines 11a and 11b for the
agree. If you can't agree, you must divide the payments in
refundable portion of the credit for qualified sick and family
proportion to each spouse's individual tax as shown on
leave wages paid in 2023 for leave taken before April 1,
your separate tax return for 2023. For an example of how
2021, and/or after March 31, 2021, and before October 1,
to do this, see Pub. 505, Tax Withholding and Estimated
2021.
Tax. Show both SSNs in the space provided on the
Line 5 separate returns.

Enter the total Additional Medicare Tax from Form 8959, Line 8
Part IV, line 18, and attach Form 8959 to your return. See
If you (or your spouse if filing a joint tax return) had more
Form 8959 and its instructions for more information.
than one employer for 2023, and total wages of more than
Line 6 $160,200, too much social security tax may have been
withheld. You can take a credit on this line for the amount
Include the following taxes in the line 6 total. withheld in excess of $9,932.40. But if any one employer
Employee social security and Medicare tax on tips withheld more than $9,932.40, you must ask that
not reported to employer. Complete Form 4137 if you employer to refund the excess to you. You can't claim it on
received cash and charge tips of $20 or more in a Form 1040-SS. Figure this amount separately for you and
calendar month and didn’t report all of those tips to your your spouse. You must attach Form W-2AS, W-2CM,
employer. On the dotted line next to Part I, line 6, enter W-2GU, W-2VI, or 499R-2/W-2PR to your return. See
“Tax on tips,” and show the amount of tax due (from Form Pub. 505 for more information.
4137, line 13). Include this tax in the total for line 6 and
attach a completed Form 4137 to your return. Line 9
Uncollected employee social security and Medicare Use Part II and its instructions for information on figuring
tax on tips. If you didn’t have enough wages to cover the and claiming any additional child tax credit (ACTC) that
social security and Medicare tax due on tips you reported you may qualify to claim.
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 Line 10
25 and 26 of your Form 499R-2/W-2PR. Include this tax in Reserved for future use.
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 11
How you report qualified sick and family leave wages and
Uncollected employee social security and Medicare
the refundable credit for qualified sick and family leave
tax on group-term life insurance. If you had group-term
wages paid in 2023 on Schedule H (Form 1040) has
life insurance through a former employer, you may have to
changed. You will use Worksheet 3 and/or Worksheet 4 in
pay social security and Medicare tax on part of the cost of
the Instructions for Schedule H (Form 1040) to figure the
the life insurance. The amount of tax due should be
amount of the refundable portion. For more information,
identified with codes M and N in box 12 of your Form
see the Instructions for Schedule H (Form 1040).
W-2AS, W-2CM, W-2GU, or W-2VI. If you are a bona fide
resident of Puerto Rico, contact your employer for this Line 11a. Credit for qualified sick and family leave
amount. Include this tax in the total for line 6. On the wages paid in 2023 for leave taken after March 31,
dotted line next to Part I, line 6, enter “Uncollected tax” 2020, and before April 1, 2021. Although the
and show the amount of this tax. requirement for certain employers to provide paid leave to
workers who are unable to work or telework due to
Uncollected employee social security and Medicare
circumstances related to COVID-19 does not apply to
tax on wages. If you’re an employee who received
periods of leave after December 31, 2020, the FFCRA, as
wages from an employer who didn’t withhold social
amended by recent legislation, provides that individuals
security and Medicare tax from your wages, complete
who report household employment taxes from Schedule H
Form 8919 to figure your share of the unreported tax. On
(Form 1040) on Form 1040-SS may continue to be eligible
the dotted line next to Part I, line 6, enter “Uncollected tax”
to claim a credit to cover the costs of providing qualified
and show the amount of tax due (from Form 8919,
sick leave and qualified family leave wages paid in 2023
line 13). Include this tax in the total for line 6 and attach
for leave taken through March 31, 2021.
the completed Form 8919 to your return.
Enter the amount from Schedule H (Form 1040),
line 8e.

Instructions for Form 1040-SS (2023) 9

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Line 11b. Credit for qualified sick and family leave unemployment compensation debts, child support,
wages paid in 2023 for leave taken after March 31, spousal support, or a federal nontax debt, such as a
2021, and before October 1, 2021. Enter the amount student loan, part or all of the overpayment on line 13 may
from Schedule H (Form 1040), line 8f. be used (offset) to pay the past-due amount. But your part
of the overpayment may be refunded to you if certain
Do not enter any credits for sick and family leave conditions apply and you complete Form 8379, Injured
! related to your self-employment income reported Spouse Allocation. For details, use Tax Topic 203 or see
CAUTION on line 3 of Form 1040-SS. Self-employed
Form 8379.
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
Add lines 7 through 11b. Enter the total on line 12. IRS2Go app or go to IRS.gov/Refunds. Information about
your refund will generally be available within 24 hours after
Additional Medicare Tax withheld. If you had Additional
the IRS receives your e-filed return, or 4 weeks after you
Medicare Tax withheld by your employer in 2023, include
mail your paper return. If you filed Form 8379 with your
the amount shown on Form 8959, line 24, in the total for
return, wait 14 weeks (11 weeks if you filed electronically).
line 12. On the dotted line next to Part I, line 12, enter
Have your 2023 tax return handy so you can enter your
“Form 8959” and show the amount. Attach Form 8959 to
social security number, your filing status, and the exact
your return. See Form 8959 and its instructions for more
whole dollar amount of your refund.
information.
Amount paid with request for extension of time to Where’s My Refund will provide a personalized refund
file. If you got an automatic extension of time to file Form date as soon as the IRS processes your tax return and
1040-SS by filing Form 4868 or by making a payment, approves your refund.
enter the amount of the payment or any amount you paid Effect of refund on benefits. Any refund you receive
with Form 4868. If you paid by credit or debit card, don’t can't be counted as income when determining if you or
include on line 12 the convenience fee you were charged. anyone else is eligible for benefits or assistance, or how
On the dotted line next to Part I, line 12, enter “Form 4868” much you or anyone else can receive, under any federal
and show the amount paid. program or under any state or local program financed in
whole or in part with federal funds. These programs
Line 13–Amount Overpaid
include Temporary Assistance for Needy Families (TANF),
If line 13 is under $1, we will send a refund only on written Medicaid, Supplemental Security Income (SSI), Medicaid,
request. and Supplemental Nutrition Assistance Program (formerly
food stamps). In addition, when determining eligibility, the
Refund Offset refund can't be counted as a resource for at least 12
months after you receive it. Check with your local benefit
If you owe past-due federal tax, state income tax, state coordinator to find out if your refund will affect your
unemployment compensation debts, child support, benefits.
spousal support, or certain federal nontax debts, such as
student loans, all or part of the overpayment on line 13
DIRECT DEPOSIT
may be used (offset) to pay the past-due amount. Offsets Simple. Safe. Secure.
for federal taxes are made by the IRS. All other offsets are
made by the Treasury Department's Bureau of the Fiscal Fast Refunds! Join the eight in 10 taxpayers who choose direct
deposit—a fast, simple, safe, secure way to have your refund
Service. For federal tax offsets, you will receive a notice deposited automatically to your checking or savings account,
from the IRS. For all other offsets, you will receive a notice including an individual retirement arrangement (IRA).
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.
If you want us to directly deposit the amount shown on
Deposit Refund into Multiple Accounts line 14a to your checking or savings account at a U.S.
bank or other U.S. financial institution (such as a mutual
If you want your refund to be split and direct deposited into fund, brokerage firm, or credit union):
more than one account, file Form 8888, Allocation of • Complete lines 14b through 14d if you want your
Refund (Including Savings Bond Purchases). Use Form refund deposited to only one account, or
8888 to direct deposit your refund (or part of it) to one or • Check the box on line 14a and attach Form 8888 if you
more accounts in your name at a bank or other financial want to split the direct deposit of your refund into more
institution (such as a mutual fund, brokerage firm, or credit than one account, or use all or part of your refund to
union). 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
If you file a joint tax return and your spouse hasn’t paid send you a check instead.
past-due federal tax, state income tax, state

10 Instructions for Form 1040-SS (2023)

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The IRS isn't responsible for a lost refund if you Line 14c
! enter the wrong account information. Check with Check the appropriate box for the type of account. Don’t
CAUTION your financial institution to make sure your direct
check more than one box. You must check the correct box
deposit will be accepted and to get the correct routing to ensure your deposit is accepted. If your deposit is to a
and account numbers. TreasuryDirect® online account, check the “Savings” box.

Don’t request a deposit of your refund to an account Line 14d
that isn't in your name (such as your tax preparer's own The account number can be up to 17 characters (both
account). numbers and letters). Include hyphens but omit spaces
If you are asking to have a joint refund deposited and special symbols. Enter the number from left to right
and leave any unused boxes blank. Don’t include the
! to an individual account and your financial check number.
CAUTION institution won’t allow this, your direct deposit will
be rejected back to the IRS and a check will be sent
If the direct deposit to your account(s) is different from
instead. The IRS isn’t responsible if a financial institution
the amount you expected, you will receive an explanation
rejects a direct deposit.
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
• Payment is more secure. There is no check that can line 13 you want applied to your 2024 estimated tax.
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 ! amount to your 2024 estimated tax can't be
the bank to deposit your check. 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 The IRS offers several payment options. You can pay
deposit. online, by phone, mobile device, cash (maximum $1,000
per day and per transaction), check, or money order.
TreasuryDirect®. You can request a deposit of your Payments to U.S. tax must be remitted to the IRS in U.S.
refund (or part of it) to a TreasuryDirect® online account dollars, Digital assets are not accepted. Go to IRS.gov/
to buy U.S. Treasury marketable securities and savings Payments for payment options. Also, see How To Get Tax
bonds. For more information, go to TreasuryDirect.gov. Help, later.
Form 8888. You can have your refund directly deposited
into more than one account or use it to buy up to $5,000 in Pay Online
paper series I savings bonds. You don’t need a
TreasuryDirect® account to do this. See the instructions Paying online is convenient and secure and helps make
for Form 8888 for more details. sure we get your payments on time. To pay your taxes
online or for more information, go to IRS.gov/Payments.
Your refund can be split and directly deposited You can pay using any of the following methods.
TIP into up to three different accounts in your name on Your Online Account. You can now make tax
•
Form 8888. payments through your online account, including
balance payments, estimated tax payments, or other
Line 14a types of payments. You can also see your payment
You can't file Form 8888 to split your refund into more than history and other tax records there. Go to IRS.gov/
one account or buy paper series I savings bonds if Form Account.
8379 is filed with your return. • IRS Direct Pay. For online transfers directly from your
checking or savings account at no cost to you.
Line 14b • Pay by Card or Digital Wallet. To pay by debit or
The routing number for your financial institution must be credit card, or Digital Wallet. A convenience fee is
nine digits. The first two digits must be 01 through 12 or 21 charged by these service providers. You can also pay
through 32. Otherwise, the direct deposit will be rejected by phone with a debit or credit card, or digital wallet.
and a check sent instead. See Pay by Phone, later.
• Electronic Funds Withdrawal (EFW) is an integrated
Ask your financial institution for the correct routing e-file/e-pay option offered when filing your federal
number to enter on line 14b if: taxes electronically using tax return preparation
• The routing number on a deposit slip is different from software, through a tax professional.
the routing number on your checks, • Online Payment Agreement. If you can’t pay in full
• Your deposit is to a savings account that doesn't allow by the due date of your tax return, you can apply for an
you to write checks, or online monthly installment agreement. Once you
• Your checks state they are payable through a financial complete the online process, you will receive
institution different from the one at which you have immediate notification of whether your agreement has
your checking account. been approved. A user fee is charged.

Instructions for Form 1040-SS (2023) 11

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Pay by Phone full amount due. Don’t send cash. Don’t attach the
payment to your return. Write “2023 Form 1040-SS” and
Paying by phone is another safe and secure method of your name, address, daytime phone number, and social
paying electronically. Use one of the following methods: security number (SSN) on your payment and attach Form
(1) call one of the debit or credit card service providers, or 1040-V. For the most up-to-date information on Form
(2) use the Electronic Federal Tax Payment System 1040-V, go to IRS.gov/Form1040V. If you are filing a joint
(EFTPS) to pay directly from your checking or savings return, enter the SSN shown first on your tax return.
account.
To help us process your payment, enter the amount on
To make a payment using a Debit Card, Credit the right side of the check like this: $ XXX.XX. Don’t use
Card, or Digital Wallet: Choose an approved dashes or lines (for example, don’t enter “$ XXX–” or “$
payment processor to pay online, or by mobile XXX /xx 100”).
device. A convenience fee is charged by these service
providers. Mail your 2023 tax return, payment, and Form 1040-V
to the address shown on the form that applies to you. If
To make a payment by phone, call one of our you e-filed your return, but choose to make a payment
service providers. Each charges a fee that varies through the mail, mail your 2023 payment and Form
by provider, card type, and payment amount. 1040-V to the address shown on the form that applies to
WorldPay US, Inc. you.
844-PAY-TAX-8™ Notice to taxpayers presenting checks. When you
(844-729-8298) provide a check as payment, you authorize the IRS either
www.payUSAtax.com to use information from your check to make a one-time
ACI Payments, Inc. electronic funds transfer from your account or to process
888-UPAY-TAX™ the payment as a check transaction. When the IRS uses
(888-872-9829) information from your check to make an electronic funds
fed.acipayonline.com transfer, funds may be withdrawn from your account as
soon as the same day we receive your payment, and you
Link2Gov Corporation
will not receive your check back from your financial
888-PAY-1040™
institution.
(888-729-1040)
www.PAY1040.com To avoid interest and penalties, pay your taxes in
TIP full by April 15, 2024. You don’t have to pay if
EFTPS. To get more information about EFTPS or to enroll line 16 is under $1.
in EFTPS, visit EFTPS.gov or call 800-555-4477. To
contact EFTPS using Telecommunications Relay Services Don’t include any estimated tax payment for 2024 in
(TRS) for people who are deaf, hard of hearing, or have a this payment. Instead, make the estimated tax payment
speech disability, dial 711 and then provide the TRS separately.
assistant the 800-555-4477 number above or Extension of time to pay due to an undue hardship. If
800-733-4829. Additional information about EFTPS is also paying the tax when it is due would cause you an undue
available in Pub. 966. hardship, you can ask for an extension of time to pay by
filing Form 1127, Application for Extension of Time for
Pay by Mobile Device Payment of Tax Due to Undue Harship, by April 15, 2024.
In most cases, an extension won't be granted for more
To pay through your mobile device, download the IRS2Go than 6 months. You will be charged interest on the tax not
app. paid by April 15, 2024. You must pay the tax before the
extension runs out. Penalties and interest will be imposed
Pay by Cash until taxes are paid in full. See Form 1127 for more
information.
Cash is an in-person payment option for individuals
provided through retail partners with a maximum of $1,000 Third Party Designee
per day per transaction. To make a cash payment, choose If you want to allow your preparer, a friend, a family
a payment processor online at fed.acipayonline.com or member, or any other person you choose to discuss your
www.PAY1040.com. For more information, go to IRS.gov/ 2023 tax return with the IRS, check the “Yes” box in the
PayWithCash or see Pub. 5250, How to Pay Taxes with “Third Party Designee” area on page 1 of your return. Also,
Cash at a Retail Partner. Do not send cash payments enter the designee's name, phone number, and any five
through the mail. 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
Before submitting a payment through the mail, please designee to answer any questions that may arise during
consider alternative methods. One of our safe, quick, and the processing of your return. You are also authorizing the
easy electronic payment options might be right for you. If designee to:
you choose to mail a tax payment, make your check or • Give the IRS any information that is missing from your
money order payable to “United States Treasury” for the return;

12 Instructions for Form 1040-SS (2023)

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• Call the IRS for information about the processing of          Your electronic return is considered a validly signed 
  your return or the status of your refund or payment(s);       return only when it includes your PIN, last name, date of 
• Receive copies of notices or transcripts related to your      birth, IP PIN, if applicable, and your adjusted gross 
  return, upon request; and                                     income (AGI) from your originally filed 2022 federal 
• Respond to certain IRS notices about math errors,             income tax return, if applicable. If you're filing jointly, your 
  offsets, and return preparation.                              electronic return must also include your spouse's PIN; last 
                                                                name; date of birth; IP PIN, if applicable, and AGI, if 
You aren't authorizing the designee to receive any              applicable, in order to be considered validly signed. Don’t 
refund check, bind you to anything (including any               use your AGI from an amended return (Form 1040-X) or a 
additional tax liability), or otherwise represent you before    math error correction made by the IRS.
the IRS. If you want to expand the designee's 
                                                                AGI is the amount shown on your 2022 Form 1040 or 
authorization, see Pub. 947, Practice Before the IRS and 
                                                                1040-SR, line 11. If you don’t have your 2022 income tax 
Power of Attorney.
                                                                return, call the IRS at 800-908-9946 to get a free transcript 
The authorization will automatically end no later than          of your return or go to IRS.gov/Transcript. If you didn't file a 
the due date (without regard to extensions) for filing your     2022 Form 1040 or 1040-SR, enter zero. If you filed 
2024 tax return. This is April 15, 2025, for most people.       electronically last year, you (and your spouse if filing 
                                                                jointly) may use your prior-year PIN to verify your identity 
Sign Your Return                                                instead of your prior-year AGI. The prior-year PIN is the 
Form 1040-SS isn't considered a valid return unless you         five-digit PIN you used to electronically sign your 2022 
sign it in accordance with the requirements in these            return.
instructions. If you are filing a joint return, your spouse             You can't use the Self-Select PIN method if you 
must also sign. If your spouse can't sign the return, see       !       are a first-time filer under age 16 at the end of 
Pub. 501. Be sure to date your return and enter your            CAUTION 2023.
occupation(s). If you have someone prepare your return, 
you are still responsible for the correctness of the return. If Practitioner PIN. The Practitioner PIN method allows 
your return is signed by a representative for you, you must     you to authorize your tax practitioner to enter or generate 
have a power of attorney attached that specifically             your PIN. Your electronic return is considered a validly 
authorizes the representative to sign your return. To do        signed return only when it includes your PIN; last name; 
this, you can use Form 2848, Power of Attorney and              date of birth; and IP PIN, if applicable. If you're filing jointly, 
Declaration of Representative. If you are filing a joint        your electronic return must also include your spouse's 
return with your spouse who died in 2023, see Death of a        PIN; last name; date of birth; and IP PIN, if applicable, in 
Taxpayer, later                                                 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    Daytime Phone Number
it on paper. Digital, electronic, or typed-font signatures are  Providing your daytime phone number can help speed the 
not valid signatures for Forms 1040-SS filed on paper.          processing of your return. If we have questions about 
                                                                items on your return and you can answer our questions 
Requirements for an Electronic Return                           over the phone, we may be able to continue processing 
To file your return electronically, you must sign the return    your return without mailing you a letter. If you are filing a 
electronically using a personal identification number (PIN)     joint return, you can enter either your or your spouse's 
and provide the information described below. If you are         daytime phone number.
filing online using software, you must use a Self-Select 
PIN. If you are filing electronically using a tax practitioner, Identity Protection PIN
you can use a Self-Select PIN or a Practitioner PIN.                    All taxpayers are now eligible for an Identity 
                                                                TIP     Protection Personal Identification Number (IP 
If we issued you an identity protection personal                        PIN). For more information, see Pub. 5477. To 
identification number (IP PIN) (as described in more detail     apply for an IP PIN, go to IRS.gov/IPPIN and use the Get 
below), all six digits of your IP PIN must appear in the IP     an IP PIN tool.
PIN spaces provided for your electronic signature to be 
complete. Failure to include an issued IP PIN on the            If you received an IP PIN from the IRS, enter it in the IP 
electronic return will result in an invalid signature and a     PIN spaces provided next to your daytime phone number. 
rejected return. If you are filing a joint return and both      You must correctly enter all six numbers of your IP PIN. If 
taxpayers were issued IP PINs, enter both IP PINs in the        you didn’t receive an IP PIN, leave these spaces blank.
spaces provided.                                                        New IP PINs are generated every year. They will 
Self-Select PIN. The Self-Select PIN method allows you          !       generally be sent out by mid-January 2024. Use 
to create your own PIN. If you are married filing jointly, you  CAUTION this IP PIN on your 2023 return as well as any 
and your spouse will each need to create a PIN and enter        prior-year returns you file in 2024.
these PINs as your electronic signatures.
A PIN is any combination of five digits you choose              If you are filing a joint return and both taxpayers receive 
except five zeros. If you use a PIN, there is nothing to sign   IP PINs, both the primary taxpayer and the spouse must 
and nothing to mail—not even your Forms W-2.                    enter an IP PIN in the spaces provided.

Instructions for Form 1040-SS (2023)                                                                                      13

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If you need more information or answers to frequently If it’s determined that your error was due to fraud, you
asked questions on how to use the IP PIN, or if you will not be allowed to claim the CTC, the ODC, or the
received an IP PIN but misplaced it, go to IRS.gov/IPPIN. ACTC for 10 years. You may also have to pay penalties.
If you received an IP PIN but misplaced it, you can try to Form 8862 may be required. If your CTC (refundable
retrieve it online at IRS.gov/IPPIN. If you're unable to or nonrefundable, depending on the tax year) or ACTC for
retrieve your IP PIN online, call 800-908-4490. any year after 2015 was denied or reduced for any reason
Understanding identity theft. Go to IRS.gov//Identity- other than a math or clerical error, you must attach Form
Theft-Central for information and videos. 8862 to your tax return to claim the ACTC, unless an
exception applies. See Form 8862, Information To Claim
Paid Preparer Must Sign Your Return Certain Credits After Disallowance, and its instructions for
Generally, anyone you pay to prepare your return must more information including whether an exception applies.
sign it and include their Preparer Tax Identification Refunds for returns claiming the ACTC can't be
Number (PTIN) in the space provided. The preparer must TIP issued before mid-February 2024. This delay
give you a copy of the return for your records. Someone applies to the entire refund, not just the portion
who prepares your return but doesn't charge you shouldn’t associated with the ACTC.
sign your return.
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 • You were a bona fide resident of Puerto Rico (see
Pub. 570).
Puerto Rico Claiming Additional Child Social security and Medicare taxes were withheld from
•
Tax Credit your wages or you paid SE tax.
The additional child tax credit (ACTC) is available to bona • Neither you nor your spouse, if filing a joint tax return,
fide residents of Puerto Rico with one or more qualifying can be claimed as a dependent on someone else's
children. U.S. income tax return.
• You had one or more qualifying children (defined
Generally, you were a bona fide resident of Puerto Rico under Qualifying child next).
if, during 2023, you:
• Met the presence test, Qualifying child. Each qualifying child you use for the
ACTC must have the required SSN. If you have a
• Did not have a tax home outside of Puerto Rico, and
qualifying child who does not have the required SSN, you
• Did not have a closer connection to the United States
cannot use the child to claim the ACTC on either your
or to a foreign country than you have to Puerto Rico.
original or an amended 2023 tax return. The required SSN
For more information on bona fide resident status, see is one that is valid for employment and is issued before
Pub. 570. the due date of your 2023 tax return (including
extensions).
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 ! and you do not have an SSN for the child, enter
(defined later) in Part I, line 2 and complete Part II to figure CAUTION “Died” in column (b) of Part I, line 2, and include a
the amount of your credit. copy of the child's birth certificate, death certificate, or
Not a bona fide resident of Puerto Rico in hospital records. The document must show the child was
born alive.
! 2023. An individual who was not a bona fide
CAUTION resident of Puerto Rico in 2023 may have to file
tax returns with both Puerto Rico and the United States. A qualifying child for purposes of the ACTC is a child
For more information, see Not a Bona Fide Resident of who meets all of the following requirements.
Puerto Rico in Pub. 570. You will figure the credit on 1. Is your son, daughter, stepchild, foster child, brother,
Schedule 8812 (Form 1040) and claim the credit by filing sister, stepbrother, stepsister, half brother, half sister,
Form 1040 or 1040-SR instead of Form 1040-SS. or a descendant of any of them (for example, your
grandchild, niece, or nephew). A foster child is any
Bona fide residents of American Samoa, the child placed with you by an authorized placement
TIP CNMI, Guam, or the USVI may be able to claim agency or by a judgment, decree, or other order of
the ACTC on their territory income tax return. any court of competent jurisdiction.
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
Improper claims. If you erroneously claim the ACTC and treated the same as an adopted child.
it’s later determined that your error was due to reckless or
intentional disregard of the ACTC rules, you will not be 2. Was under age 17 at the end of 2023.
allowed to claim the child tax credit (CTC), the credit for 3. Was younger than you (or your spouse, if filing jointly)
other dependents (ODC), or the ACTC for 2 years even if or was permanently and totally disabled (see Age Test
you are otherwise eligible to do so. in Pub. 501).

14 Instructions for Form 1040-SS (2023)

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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 Line 7
Residency Test in Pub. 501.
Multiply the number of qualifying children entered on line 2
6. Isn’t filing a joint tax return for 2023 or is filing a joint by $2,000.
tax return for 2023 only to claim a refund of estimated
If you have a child who is age 17 or older that was not
or withheld taxes. See the examples under Joint
reported on line 2, you may be able to include that child in
Return Test (To Be a Qualifying Child) in Pub. 501.
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
Note. If you are a U.S. citizen or U.S. national and additional criteria (defined next), including children who
your adopted child lived with you all year as a member are 17 or older, and multiply by $500.
of your household, that child meets an exception and
may be a qualifying child although the child is a If you include dependents on line 8, you must attach a
nonresident alien. See Pub. 570 for more information. statement to your Form 1040-SS, which provides the
following information for each person included on line 8
Line 2 who is a qualifying person for purposes of the credit for
Enter the number of qualifying children from Part I, line 2 other dependents.
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 Relationship to the person(s) filing Form 1040-SS.
•
your income, including income derived from sources
within Puerto Rico that is excluded from U.S. tax because Qualifying person for the credit for other depend-
you were a bona fide resident of Puerto Rico. ents. A qualifying person for purposes of the credit for
Your modified adjusted gross income (AGI) includes other dependents is a person who:
items such as wages, interest, dividends, unemployment 1. Qualifies as a dependent for purposes of being
compensation, alimony received (see Caution, below), claimed as a dependent on a U.S. federal tax return.
and taxable pensions and annuities. Include any profit or See Pub. 501 for more information about claiming
(loss) from Schedule C (Form 1040), line 31, and/or someone as a dependent.
Schedule F (Form 1040), line 34. Also, include your
taxable social security benefits. Use Worksheet 1 in Pub. 2. Cannot be reported on Part I, line 2, and Part II, lines 2
915, Social Security and Equivalent Railroad Retirement and 7, of Form 1040-SS.
Benefits, to see if any of your benefits are taxable. 3. Was a U.S. citizen, U.S. national, or U.S. resident
For more information on these and other types of alien. For more information, see Pub. 519, U.S. Tax
income to include on line 3, see the Instructions for Form Guide for Aliens. If the person is your adopted child,
1040. Also, see Pub. 570 for the rules to use in see Adopted child next.
determining your Puerto Rico source income. Adopted child. Your adopted child is always treated as
Only include amounts received as alimony or your own child. An adopted child includes a child lawfully
placed with you for legal adoption. If you are a U.S. citizen
CAUTION separation agreement entered into on or before
! separate maintenance pursuant to a divorce or or U.S. national and your adopted child lived with you all
December 31, 2018, unless that agreement was changed year as a member of your household in 2023, that child
after December 31, 2018, to expressly provide that meets requirement 3, above.
alimony received isn't included in your income. For more Taxpayer identification number requirements for
details, see Pub. 504, Divorced or Separated Individuals. the credit for other dependents. In addition to being a
qualifying person for the credit for other dependents, the
Line 4 person must have an SSN, ITIN, or ATIN issued on or
before the due date of your 2023 Form 1040-SS (including
The ACTC may be limited if your income derived from extensions). If the person has not been issued an SSN,
sources within Puerto Rico exceeds the amounts shown ITIN, or ATIN by that date, do not include the person on
on line 4. Calculate the CTC on line 7 and the ODC on line 8.
line 8 as part of figuring the limitation, if any, of your ACTC
even though you cannot take the CTC or ODC on Form If the person applies for an ITIN or ATIN on or before
1040-SS. the due date of your 2023 return (including extensions)
and the IRS issues the person an ITIN or ATIN as a result
Line 5 of the application, the IRS will consider the ITIN or ATIN as
If you checked “No” leave line 5 blank, enter the amount issued on or before the due date of your return.
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

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                                                              Death of a Taxpayer
Additional Information                                        If a taxpayer died before filing a return for 2023, the 
                                                              taxpayer's spouse or personal representative may have to 
Corrected Returns                                             file and sign a return for that taxpayer. A personal 
File a new Form 1040-SS to change a Form 1040-SS you          representative can be an executor, administrator, or 
already filed. If you filed Form 1040-SS but should have      anyone who is in charge of the deceased taxpayer's 
filed Form 1040, file a corrected return on Form 1040. In     property. If the deceased taxpayer didn't have to file a 
either case, at the top of page 1 of the corrected return,    return but had tax withheld, a return must be filed to get a 
enter “CORRECTED” in dark bold letters followed by the        refund. The person who files the return must enter 
date. In most cases, an amended Form 1040-SS (or Form         “Deceased,” the deceased taxpayer's name, and the date 
1040, if applicable) must be filed within 3 years after the   of death across the top of the return. If this information 
date on which the original return was filed or within 2 years isn't provided, it may delay the processing of the return.
after the tax was paid, whichever is later.
                                                              If your spouse died in 2023 and you didn't remarry in 
Can I File My Corrected Return Electronically?                2023, or if your spouse died in 2024 before filing a return 
                                                              for 2023, you can file a joint return. A joint return should 
1. If you need to correct your 2021, 2022, or 2023 Form       show your spouse's 2023 income before death and your 
   1040-SS, you can now file electronically using             income for all of 2023. Enter “Filing as surviving spouse” 
   available tax software products.                           in the area where you sign the return. If someone else is 
                                                              the personal representative, they must also sign.
2. If correcting a prior-year return, and the original return 
   for that year was filed on paper during the current        The surviving spouse or personal representative should 
   processing year, then the corrected return must be         promptly notify all payers of income, including financial 
   filed on paper.                                            institutions, of the taxpayer's death. This will ensure the 
                                                              proper reporting of income earned by the taxpayer's 
How Do I File My Corrected Return Electronically?             estate or heirs. A deceased taxpayer's SSN should not be 
                                                              used for tax years after the year of death, except for estate 
You should contact your preferred tax software provider to    tax return purposes.
verify their participation and for specific instructions 
needed to submit your corrected return and to answer any      Claiming a Refund for a Deceased Taxpayer
questions.
                                                              If you are filing a joint return with your deceased spouse, 
How Many Corrected Returns Can Be Filed                       you only need to file the tax return to claim the refund. If 
Electronically?                                               you are a court-appointed representative, file the return 
                                                              and include a copy of the certificate that shows your 
You are allowed to electronically file up to three “accepted” appointment.
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 
                                                              Interest and Penalties
Faster When Filed Electronically?
                                                              You don’t have to figure the amount of any interest or 
Currently, the normal processing time of up to 16 weeks       penalties you may owe. The IRS will send you a bill for any 
also applies to electronically filed corrected returns.       amount due.

When Is a New Form 8879 Required?                             Interest

A new Form 8879, IRS e-file Signature Authorization, is       The IRS will charge you interest on taxes not paid by their 
required each time a corrected Form 1040-SS is                due date, even if an extension of time to file is granted. 
electronically filed using a tax practitioner.                The IRS will also charge you interest on penalties 
                                                              imposed for failure to file, negligence, fraud, substantial or 
Electronically filing corrected Form 1040-SS, fre-            gross valuation misstatements, substantial 
quently asked questions.   Go to IRS.gov/filing/              understatements of tax, and reportable transaction 
amended-return-frequently-asked-questions for answers         understatements. Interest is charged on the penalty from 
to your questions.                                            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            Penalties
corrected return. Please note that it can take up to 3 
weeks from the date you filed your corrected return for it to Late filing. If you don’t file your return by the due date 
show up in our system and processing it can take up to 16     (including extensions), the penalty is usually 5% of the 
weeks.                                                        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 

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due. The penalty is 15% per month, up to a maximum of               800-906-9887 for information on free tax return 
75%, if the failure to file is fraudulent. If your return is more   preparation.
than 60 days late, the minimum penalty will be $485 or the        • TCE. The Tax Counseling for the Elderly (TCE) 
amount of any tax you owe, whichever is smaller.                    program offers free tax help for all taxpayers, 
                                                                    particularly those who are 60 years of age and older. 
Late payment of tax. If you pay your taxes late, the 
penalty is usually  /  of 1% of the unpaid amount for each 1 2      TCE volunteers specialize in answering questions 
                                                                    about pensions and retirement-related issues unique 
month or part of a month the tax isn't paid. The penalty 
                                                                    to seniors. Go to IRS.gov/TCE or download the free 
can be as much as 25% of the unpaid amount. It applies 
                                                                    IRS2Go app for information on free tax return 
to any unpaid tax on the return. This penalty is in addition 
                                                                    preparation.
to interest charges on late payments.
                                                                  • MilTax. Members of the U.S. Armed Forces and 
Frivolous return. In addition to any other penalties, the           qualified veterans may use MilTax, a free tax service 
law imposes a penalty of $5,000 for filing a frivolous              offered by the Department of Defense through Military 
return. A frivolous return is one that doesn't contain              OneSource. For more information, go to 
information needed to figure the correct tax or shows a             MilitaryOneSource MilitaryOneSource.mil/MilTax (       ).
substantially incorrect tax because you take a frivolous 
                                                                   Also, the IRS offers Free Fillable Forms, which can be 
position or desire to delay or interfere with the tax laws. 
                                                                  completed online and then e-filed regardless of income.
This includes altering or striking out the preprinted 
language above the space where you sign. For a list of            Using online tools to help prepare your return.        Go to 
positions identified as frivolous, see Notice 2010-33,            IRS.gov/Tools for the following.
2010-17 I.R.B. 609, available at IRS.gov/irb/                     • The Earned Income Tax Credit Assistant IRS.gov/ (
2010-17_IRB#NOT-2010-33.                                            EITCAssistant) determines if you’re eligible for the 
                                                                    earned income credit (EIC).
Other. Other penalties can be imposed for, among other 
                                                                  • The Online EIN Application IRS.gov/EIN ( ) helps you 
things, negligence, substantial understatement of tax, 
                                                                    get an employer identification number (EIN) at no 
reportable transaction understatements, filing an 
                                                                    cost.
erroneous refund claim, and fraud. Criminal penalties may 
                                                                  • The Tax Withholding Estimator IRS.gov/W4app (        ) 
be imposed for willful failure to file, tax evasion, making a 
                                                                    makes it easier for you to estimate the federal income 
false statement, or identity theft. See Pub. 17 for details on 
                                                                    tax you want your employer to withhold from your 
some of these penalties.
                                                                    paycheck. This is tax withholding. See how your 
How To Get Tax Help                                                 withholding affects your refund, take-home pay, or tax 
                                                                    due.
If you have questions about a tax issue; need help                  The First-Time Homebuyer Credit Account Look-up 
                                                                  •
preparing your tax return; or want to download free                 (IRS.gov/HomeBuyer) tool provides information on 
publications, forms, or instructions, go to IRS.gov to find         your repayments and account balance.
resources that can help you right away.                             The Sales Tax Deduction Calculator IRS.gov/ (
                                                                  •
Preparing and filing your tax return.   After receiving all         SalesTax) figures the amount you can claim if you 
your wage and earnings statements (Forms W-2, W-2G,                 itemize deductions on Schedule A (Form 1040).
1099-R, 1099-MISC, 1099-NEC, etc.); unemployment                     Getting answers to your tax questions. On 
compensation statements (by mail or in a digital format) or          IRS.gov, you can get up-to-date information on 
other government payment statements (Form 1099-G);                   current events and changes in tax law.
and interest, dividend, and retirement statements from 
banks and investment firms (Forms 1099), you have                 • IRS.gov/Help: A variety of tools to help you get 
several options to choose from to prepare and file your tax         answers to some of the most common tax questions.
return. You can prepare the tax return yourself, see if you       • IRS.gov/ITA: The Interactive Tax Assistant, a tool that 
qualify for free tax preparation, or hire a tax professional to     will ask you questions and, based on your input, 
prepare your return.                                                provide answers on a number of tax law topics.
                                                                  • IRS.gov/Forms: Find forms, instructions, and 
Free options for tax preparation. Your options for                  publications. You will find details on the most recent 
preparing and filing your return online or in your local            tax changes and interactive links to help you find 
community, if you qualify, include the following.                   answers to your questions.
• Free File. This program lets you prepare and file your          • You may also be able to access tax law information in 
  federal individual income tax return for free using               your electronic filing software.
  software or Free File Fillable Forms. However, state 
  tax preparation may not be available through Free File.         Need someone to prepare your tax return?   There are 
  Go to IRS.gov/FreeFile to see if you qualify for free           various types of tax return preparers, including enrolled 
  online federal tax preparation, e-filing, and direct            agents, certified public accountants (CPAs), accountants, 
  deposit or payment options.                                     and many others who don’t have professional credentials. 
• VITA. The Volunteer Income Tax Assistance (VITA)                If you choose to have someone prepare your tax return, 
  program offers free tax help to people with                     choose that preparer wisely. A paid tax preparer is:
  low-to-moderate incomes, persons with disabilities,               Primarily responsible for the overall substantive 
                                                                  •
  and limited-English-speaking taxpayers who need                   accuracy of your return,
  help preparing their own tax returns. Go to IRS.gov/              Required to sign the return, and
                                                                  •
  VITA, download the free IRS2Go app, or call 

Instructions for Form 1040-SS (2023)                                                                                         17

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• Required to include their preparer tax identification Note. Form 9000, Alternative Media Preference, or Form
number (PTIN). 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,
• Standard Print.
! you're ultimately responsible for providing all the • Large Print.
CAUTION information required for the preparer to accurately
prepare your return and for the accuracy of every item • Braille.
reported on the return. Anyone paid to prepare tax returns • Audio (MP3).
for others should have a thorough understanding of tax • Plain Text File (TXT).
matters. For more information on how to choose a tax • Braille Ready File (BRF).
preparer, go to Tips for Choosing a Tax Preparer on Disasters. Go to IRS.gov/DisasterRelief to review the
IRS.gov. available disaster tax relief.
Employers can register to use Business Services On- Getting tax forms and publications. Go to IRS.gov/
line. The Social Security Administration (SSA) offers Forms to view, download, or print all the forms,
online service at SSA.gov/employer for fast, free, and instructions, and publications you may need. Or, you can
secure online W-2 filing options to CPAs, accountants, go to IRS.gov/OrderForms to place an order.
enrolled agents, and individuals who process Form W-2, Getting tax publications and instructions in eBook
Wage and Tax Statement, and Form W-2c, Corrected format. Download and view most tax publications and
Wage and Tax Statement. instructions (including the Instructions for Form 1040) on
IRS social media. Go to IRS.gov/SocialMedia to see the mobile devices as eBooks at IRS.gov/eBooks.
various social media tools the IRS uses to share the latest IRS eBooks have been tested using Apple's iBooks for
information on tax changes, scam alerts, initiatives, iPad. Our eBooks haven’t been tested on other dedicated
products, and services. At the IRS, privacy and security eBook readers, and eBook functionality may not operate
are our highest priority. We use these tools to share public as intended.
information with you. Don’t post your social security
Access your online account (individual taxpayers on-
number (SSN) or other confidential information on social
ly). Go to IRS.gov/Account to securely access
media sites. Always protect your identity when using any
information about your federal tax account.
social networking site.
• View the amount you owe and a breakdown by tax
The following IRS YouTube channels provide short, year.
informative videos on various tax-related topics in English, • See payment plan details or apply for a new payment
Spanish, and ASL. plan.
• Youtube.com/irsvideos. • Make a payment or view 5 years of payment history
• Youtube.com/irsvideosmultilingua. and any pending or scheduled payments.
• Youtube.com/irsvideosASL. • Access your tax records, including key data from your
most recent tax return, and transcripts.
Watching IRS videos. The IRS Video portal
(IRSVideos.gov) contains video and audio presentations • View digital copies of select notices from the IRS.
for individuals, small businesses, and tax professionals. • Approve or reject authorization requests from tax
professionals.
Online tax information in other languages. You can • View your address on file or manage your
find information on IRS.gov/MyLanguage if English isn’t communication preferences.
your native language.
Get a transcript of your return. With an online account,
Free Over-the-Phone Interpreter (OPI) Service. The you can access a variety of information to help you during
IRS is committed to serving taxpayers with limited-English the filing season. You can get a transcript, review your
proficiency (LEP) by offering OPI services. The OPI most recently filed tax return, and get your adjusted gross
Service is a federally funded program and is available at income. Create or access your online account at IRS.gov/
Taxpayer Assistance Centers (TACs), most IRS offices, Account.
and every VITA/TCE tax return site. The OPI Service is
accessible in more than 350 languages. Tax Pro Account. This tool lets your tax professional
submit an authorization request to access your individual
Accessibility Helpline available for taxpayers with taxpayer IRS online account. For more information, go to
disabilities. Taxpayers who need information about IRS.gov/TaxProAccount.
accessibility services can call 833-690-0598. The
Accessibility Helpline can answer questions related to Using direct deposit. The safest and easiest way to
current and future accessibility products and services receive a tax refund is to e-file and choose direct deposit,
available in alternative media formats (for example, braille, which securely and electronically transfers your refund
large print, audio, etc.). The Accessibility Helpline does directly into your financial account. Direct deposit also
not have access to your IRS account. For help with tax avoids the possibility that your check could be lost, stolen,
law, refunds, or account-related issues, go to IRS.gov/ destroyed, or returned undeliverable to the IRS. Eight in
LetUsHelp. 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)

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Reporting and resolving your tax-related identity phone, or from a mobile device using the IRS2Go app are
theft issues. safe and secure. Paying electronically is quick, easy, and
• Tax-related identity theft happens when someone faster than mailing in a check or money order.
steals your personal information to commit tax fraud. .
Your taxes can be affected if your SSN is used to file a What if I can’t pay now? Go to IRS.gov/Payments for
fraudulent return or to claim a refund or credit. more information about your options.
• The IRS doesn’t initiate contact with taxpayers by • Apply for an online payment agreement IRS.gov/ (
email, text messages (including shortened links), OPA) to meet your tax obligation in monthly
telephone calls, or social media channels to request installments if you can’t pay your taxes in full today.
or verify personal or financial information. This Once you complete the online process, you will
includes requests for personal identification numbers receive immediate notification of whether your
(PINs), passwords, or similar information for credit agreement has been approved.
cards, banks, or other financial accounts. • Use the Offer in Compromise Pre-Qualifier to see if
• Go to IRS.gov/IdentityTheft, the IRS Identity Theft you can settle your tax debt for less than the full
Central webpage, for information on identity theft and amount you owe. For more information on the Offer in
data security protection for taxpayers, tax Compromise program, go to IRS.gov/OIC.
professionals, and businesses. If your SSN has been
lost or stolen or you suspect you’re a victim of Filing an amended return. Go to IRS.gov/Form1040X
tax-related identity theft, you can learn what steps you for information and updates.
should take. Checking the status of your amended return. Go to
• Get an Identity Protection PIN (IP PIN). IP PINs are IRS.gov/WMAR to track the status of Form 1040-X
six-digit numbers assigned to taxpayers to help amended returns.
prevent the misuse of their SSNs on fraudulent federal
income tax returns. When you have an IP PIN, it It can take up to 3 weeks from the date you filed
prevents someone else from filing a tax return with ! your amended return for it to show up in our
your SSN. To learn more, go to IRS.gov/IPPIN. CAUTION system, and processing it can take up to 16
weeks.
Ways to check on the status of your refund.
• Go to IRS.gov/Refunds. Understanding an IRS notice or letter you’ve re-
• Download the official IRS2Go app to your mobile ceived. Go to IRS.gov/Notices to find additional
device to check your refund status. information about responding to an IRS notice or letter.
• Call the automated refund hotline at 800-829-1954. Responding to an IRS notice or letter. You can now
The IRS can’t issue refunds before mid-February upload responses to all notices and letters using the
Document Upload Tool. For notices that require additional
! for returns that claimed the additional child tax
CAUTION credit (ACTC). This applies to the entire refund, action, taxpayers will be redirected appropriately on
not just the portion associated with the credit. IRS.gov to take further action. To learn more about the
tool, go to IRS.gov/Upload.
Making a tax payment. Payment of U.S. tax must be
remitted to the IRS in U.S. dollars. Digital assets are not Note. You can use Schedule LEP (Form 1040), Request
accepted. Go to IRS.gov/Payments for information on how for Change in Language Preference, to state a preference
to make a payment using any of the following options. to receive notices, letters, or other written communications
• IRS Direct Pay: Pay your individual tax bill or estimated from the IRS in an alternative language. You may not
tax payment directly from your checking or savings immediately receive written communications in the
account at no cost to you. requested language. The IRS’s commitment to LEP
• Debit Card, Credit Card, or Digital Wallet: Choose an taxpayers is part of a multi-year timeline that is scheduled
approved payment processor to pay online or by to begin providing translations in 2023. You will continue to
phone. receive communications, including notices and letters in
• Electronic Funds Withdrawal: Schedule a payment English until they are translated to your preferred
when filing your federal taxes using tax return language.
preparation software or through a tax professional. Contacting your local TAC. Keep in mind, many
• Electronic Federal Tax Payment System: Best option questions can be answered on IRS.gov without visiting a
for businesses. Enrollment is required. TAC. Go to IRS.gov/LetUsHelp for the topics people ask
• Check or Money Order: Mail your payment to the about most. If you still need help, TACs provide tax help
address listed on the notice or instructions. when a tax issue can’t be handled online or by phone. All
• Cash: You may be able to pay your taxes with cash at TACs now provide service by appointment, so you’ll know
a participating retail store. in advance that you can get the service you need without
• Same-Day Wire: You may be able to do same-day long wait times. Before you visit, go to IRS.gov/
wire from your financial institution. Contact your TACLocator to find the nearest TAC and to check hours,
financial institution for availability, cost, and time available services, and appointment options. Or, on the
frames. 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

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The Taxpayer Advocate Service (TAS) Is Here To for free or a small fee. For more information or to find an
Help You LITC near you, go to the LITC page at
TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134,
What Is TAS? Low Income Taxpayer Clinic List, at IRS.gov/pub/irs-pdf/
p4134.pdf.
TAS is an independent organization within the IRS that
helps taxpayers and protects taxpayer rights. Their job is Territory Resources
to ensure that every taxpayer is treated fairly and that you
Addresses of walk-in sites in each territory and other ways
know and understand your rights under the Taxpayer Bill
to get forms and publications are listed below.
of Rights.
American Samoa
How Can You Learn About Your Taxpayer Rights?
American Samoa Government
The Taxpayer Bill of Rights describes 10 basic rights that Tax Office
all taxpayers have when dealing with the IRS. Go to Executive Office Building
TaxpayerAdvocate.IRS.gov to help you understand what Pago Pago, AS 96799
these rights mean to you and how they apply. These are
your rights. Know them. Use them. 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 americansamoa.gov/tax-office.
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 CNMI
everything possible to resolve your issue. TAS can help
CNMI
you if:
Division of Revenue and Taxation
• Your problem is causing financial difficulty for you,
P.O. Box 5234 CHRB
your family, or your business;
Dandan Commercial Center
• You face (or your business is facing) an immediate
Saipan, MP 96950
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 You can order forms and publications by calling
date promised. 670-664-1000.

How Can You Reach TAS? You can download forms by going to
Finance.gov.mp/forms.php.
TAS has offices in every state, the District of Columbia,
and Puerto Rico. To find your advocate's number:
Guam
• Go to TaxpayerAdvocate.IRS.gov/Contact-Us;
• Download Pub. 1546, Taxpayer Advocate Service Is Department of Revenue and Taxation
Your Voice at the IRS, available at IRS.gov/pub/irs-pdf/ Taxpayer Services Division
p1546.pdf; P.O. Box 23607
• Call the IRS toll free at 800-TAX-FORM GMF, Guam 96921
(800-829-3676) to order a copy of Pub. 1546;
• Check your local directory; or 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
TAS works to resolve large-scale problems that affect 671-635-1840 or 671-635-1841.
many taxpayers. If you know of one of these broad issues,
report it to TAS at IRS.gov/SAMS. Be sure to not include Puerto Rico
any personal taxpayer information.
U.S. Internal Revenue Service
Low Income Taxpayer Clinics (LITCs) 48 Carr 165 km.1.2
LITCs are independent from the IRS and TAS. LITCs City View Plaza II Bldg.
represent individuals whose income is below a certain Guaynabo, PR 00968-8000
level and who need to resolve tax problems with the IRS.
LITCs can represent taxpayers in audits, appeals, and tax To pay, call 787-620-2323, option 2.
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

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Departamento de Hacienda instructions must be retained as long as their contents
Negociado de Asistencia Contributiva may become material in the administration of any Internal
P.O. Box 9024140 Revenue law.
San Juan, P.R. 00902-4140
We ask for return information to carry out the tax laws of
For a list of services, go to Hacienda.pr.gov. the United States. We need it to figure and collect the right
amount of tax.
If you do not file a return, do not provide the information
USVI we ask for, or provide fraudulent information, you may be
charged penalties and be subject to criminal prosecution.
USVI Bureau of Internal Revenue (STT) We may also have to disallow any exclusions, credits,
6115 Estate Smith Bay deductions, or adjustments shown on the tax return. This
Suite 225 could make the tax higher or delay any refund, and the
St. Thomas, VI 00802 calculation of your social security benefits may be
affected. Interest may also be charged.
USVI Bureau of Internal Revenue (STJ) Generally, tax returns and return information are
P.O. Box 8305 confidential, as stated in section 6103. However, section
St. John, VI 00831 6103 allows or requires the IRS to disclose or give the
information shown on your tax return to others as
USVI Bureau of Internal Revenue (STX) described in the Code. For example, we may disclose your
4008 Estate Diamond–Plot 7B tax information to the SSA for use in calculating your
Christiansted, VI 00820-4421 social security benefits; to the Department of Justice to
enforce the tax laws, both civil and criminal; and to cities,
You can order forms and publications by calling states, the District of Columbia, and U.S. commonwealths
340-715-1040 (STT), 340-777-1446 (STJ), and or territories to carry out their tax laws.
340-773-1040 (STX).
We may disclose your tax information to other persons
You can get forms and publications at the Virgin as necessary to obtain information needed to determine
Islands Bureau of Internal Revenue at bir.vi.gov/ the amount of or to collect the tax you owe. We may
form. 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
Note. The addresses indicated above for the territories your tax information to Committees of Congress; federal,
are subject to change. state, and local child support agencies; and to other
federal agencies for the purposes of determining
Disclosure, Privacy Act, and Paperwork Reduction
entitlement for benefits or the eligibility for and the
Act Notice. The IRS Restructuring and Reform Act of
repayment of loans. We may also disclose this information
1998, the Privacy Act of 1974, and the Paperwork
to other countries under a tax treaty, or to federal and state
Reduction Act of 1980 require that when we ask you for
agencies to enforce federal nontax criminal laws, or to
information, we must first tell you our legal right to ask for
federal law enforcement and intelligence agencies to
the information, why we are asking for it, and how it will be
combat terrorism.
used. We must also tell you what could happen if we do
not receive it and whether your response is voluntary, Keep this notice with your records. It may help you if we
required to obtain a benefit, or mandatory under the law. ask you for other information. If you have questions about
the rules for filing and giving information, call or visit any
This notice applies to all records and other material (in
IRS office.
paper or electronic format) you file with us, including this
tax return. It also applies to any questions we need to ask The table below shows burden estimates as of
you so we can complete, correct, or process your return; November 2023, for taxpayers filing a 2023 Form 1040-SS
figure your tax; and collect tax, interest, or penalties. tax return.
Our legal right to ask for information is Internal Revenue
Code sections 6001, 6011, and 6012(a), and their Average Time
regulations. They say that you must file a return or Form Burden (Hours) Average Cost*
statement with the IRS and pay to the United States 1040-SS 7 $40
Treasury any tax for which you are liable. Your response is * Dollars rounded to the nearest $10.
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
Reported time and cost burdens are national averages
and other papers. You must fill in all parts of the tax form
and do not necessarily reflect a “typical” case. Most
that apply to you.
taxpayers experience lower than average burden, with
You are not required to provide the information taxpayer burden varying considerably by taxpayer type.
requested on a form that is subject to the Paperwork The estimated average time burden for all taxpayers filing
Reduction Act unless the form displays a valid OMB a Form 1040-SS is 7 hours, with an average cost of $40
control number. Books or records relating to a form or its per return. This average includes all related forms and

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schedules, across all preparation methods and taxpayer send us comments from IRS.gov/FormComments or you
activities. Within these estimates there is significant can write to the Internal Revenue Service, Tax Forms and
variation in taxpayer activity. Publications, 1111 Constitution Ave. NW, IR-6526,
Out-of-pocket costs include any expenses incurred by Washington, DC 20224. Do not send the form to this
taxpayers to prepare and submit their tax returns. address. Instead, see Where To File in the General
Examples include tax return preparation and submission Instructions, earlier.
fees, postage and photocopying costs, and tax Although we can't respond individually to each
preparation software costs. Tax preparation fees vary comment received, we do appreciate your feedback and
widely depending on the tax situation of the taxpayer, the will consider your comments as we revise our tax
type of professional preparer, and the geographic area. products. Don’t send tax questions, tax returns, or
If you have comments concerning the accuracy of payments to the above address.
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)

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