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Department of the Treasury
Internal Revenue Service
2022

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 qualified sick and family leave wages, Bona fide residents of
Revenue Code unless otherwise noted. as enacted under the Families First TIP Puerto Rico filing just to
Coronavirus Response Act (FFCRA) claim the ACTC. If you are
General Instructions and amended and extended by the solely filing Form 1040-SS to claim
COVID-related Tax Relief Act of 2020, the additional child tax credit, you only
Future Developments for leave taken after March 31, 2020, need to complete Part I—Total Tax
For the latest information about and before April 1, 2021, and the and Credits and Part II—Bona Fide
developments related to Form credit for qualified sick and family Residents of Puerto Rico Claiming
1040-SS and its instructions, such as leave wages under sections 3131, Additional Child Tax Credit of the
legislation enacted after they were 3132, and 3133 of the Internal form.
published, go to IRS.gov/ Revenue Code, as enacted under the
Form1040SS. American Rescue Plan Act of 2021 ACTC and bona fide residents of
(the ARP), for leave taken after March Puerto Rico. Bona fide residents of
What's New 31, 2021, and before October 1, 2021, Puerto Rico are no longer required to
have expired. Self-employed have three or more qualifying children
Due date of return. File Form individuals can no longer claim a to be eligible to claim the ACTC. Bona
1040-SS by April 18, 2023. The due credit for qualified sick and family fide residents of Puerto Rico may be
date is April 18, instead of April 15, leave wages. However, employers eligible to claim the ACTC if they have
because of the Emancipation Day that paid qualified sick and family one or more qualifying children.
holiday in the District of leave wages in 2022 for leave taken Advance CTC payments. Advance
Columbia—even if you don’t live in the after March 31, 2020, and before child tax credit payments haven't
District of Columbia. October 1, 2021, are eligible to claim been issued for 2022.
Filing status name changed to a credit for qualified sick and family
qualifying surviving spouse. The leave wages on their 2022 Form Maximum income subject to social
filing status qualifying widow(er) is 1040-SS. For more information, see security tax for 2022. For 2022, the
now called qualifying surviving the instructions for lines 11a and 11b, maximum amount of self-employment
spouse. The rules for the filing status later. For more information about the income subject to social security tax is
have not changed. The same rules credit for qualified sick and family $147,000.
that applied for qualifying widow(er) leave wages, go to IRS.gov/PLC . Optional methods to figure net
apply to qualifying surviving spouse. Child tax credit enhancements earnings. For 2022, the maximum
See Qualifying Surviving Spouse, have expired. Many changes to the income for using the optional methods
later. child tax credit (CTC) for 2021, is $6,040.
Health coverage tax credit is not implemented by the ARP, have
available. The health coverage tax expired. For tax year 2022: Reminders
credit was not extended. The credit is • The amount of the CTC that can be Maximum income subject to social
not available for coverage months claimed as a refundable credit is security tax for 2023. For 2023, the
beginning after 2021. limited as it was in 2020, except that maximum amount of self-employment
the maximum additional child tax
Farmers and ranchers affected by income subject to social security tax is
credit (ACTC) amount has increased
drought may be eligible for exten- $160,200.
to $1,500 for each qualifying child.
sion of tax relief. Farmers and Repayment of self-employment tax
ranchers forced to sell livestock • The increased age allowance for a
qualifying child has expired. A child and household taxes deferred in
because of drought conditions may 2020. Previous legislation allowed
must be under age 17 at the end of
have more time to replace their certain individuals who filed Form
2022 to be a qualifying child.
livestock and defer tax on any gains 1040-SS and/or Schedule H to defer
from the forced sales. See IRS Tax The refundable child tax credit
the payment of 50% of the social
Tip 2022-152. (RCTC) under the ARP was only
security tax imposed for the period
applicable for 2021. For more
beginning on March 27, 2020, and
The COVID-19 related credit for information, see Part II—Bona Fide
ending December 31, 2020, over the
qualified sick and family leave wa- Residents of Puerto Rico Claiming
next 2 years. To make the 2022
ges is limited to leave taken after Additional Child Tax Credit.
March 31, 2020, and before Octo- deferred payment, see How
ber 1, 2021. Generally, the credit for Self-Employed Individuals and

Feb 13, 2023 Cat. No. 26341Y

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Household Employers Repay Refunds for returns that claim the Who Must File
Deferred Social Security, later. ACTC. Refunds for returns claiming You must file Form 1040-SS if you
Estimated tax payments. If you and the ACTC can't be issued before meet all three requirements below.
your spouse expect to owe mid-February 2023. For more 1. You, or your spouse if filing a
self-employment (SE) tax of $1,000 or information, see IRS.gov/Individuals/ joint return, had net earnings from
more for 2023, you may need to make Refund-Timing. This applies to the self-employment (from other than
estimated tax payments. Use Form entire refund, not just the portion church employee income) of $400 or
1040-ES, Estimated Tax for associated with the ACTC. For more more (or you had church employee
Individuals, to figure your required information on the status of your income of $108.28 or more—see
payments and for the vouchers to refund, see IRS.gov/Refunds. Church Employees, later). However,
send with your payments. Electronic filing. You can e-file see Exceptions, later.
Schedule LEP (Form 1040). Form 1040-SS. For general 2. You do not have to file Form
Schedule LEP (Form 1040) is a form information about electronic filing, visit 1040 with the United States.
that allows taxpayers to request a IRS.gov/Efile. 3. You are a bona fide resident of:
preference to receive written
communications from the IRS in Purpose of Form a. Guam,
Spanish and other languages. If a This form is for residents of the U.S. b. American Samoa,
language preference is requested, Virgin Islands (USVI), Guam, c. The USVI,
attach the Schedule LEP (Form 1040) American Samoa, the Commonwealth d. The CNMI, or
to your Form 1040-SS when you file it. of the Northern Mariana Islands
For more information, including what (CNMI), and the Commonwealth of e. Puerto Rico (you can file either
languages are available, get Puerto Rico (Puerto Rico) who are not Form 1040-PR (in Spanish) or Form
Schedule LEP (Form 1040) at required to file a U.S. income tax 1040-SS).
IRS.gov/ScheduleLEP. return but who have self-employment Even if you have a loss or little
income or are eligible to claim certain
Disaster tax relief. To find TIP income from self-employment,
credits. Residents of Puerto Rico may
information on the most recent tax it may benefit you to file Form
file Form 1040-PR in place of Form
relief provisions for taxpayers affected 1040-SS and use either optional
1040-SS.
by disaster situations, go to IRS.gov/ method on Part VI. See Part
Disaster. See Pub. 547, Casualties, One purpose of the form is to report VI—Optional Methods To Figure Net
Disasters, and Thefts, for discussions net earnings from self-employment to Earnings, later.
on the special rules that apply to the United States and, if necessary,
Exceptions. If (2) and (3) under Who
federally declared disaster areas. pay SE tax on that income. The Social
Must File, earlier, apply, though (1)
Taxpayer identification number Security Administration (SSA) uses
does not apply, you must file Form
(TIN) required to claim the ACTC. this information to figure your benefits
1040-SS (or Form 1040-PR if you are
If you don't have a social security under the social security program. SE
a bona fide resident of Puerto Rico)
number (SSN) or an individual tax applies no matter how old you are
to:
taxpayer identification number (ITIN) and even if you are already receiving
issued on or before the due date of social security or Medicare benefits. • Report and pay household
employment taxes;
your 2022 Form 1040-SS (including Another purpose of the form is for • Report and pay employee social
extensions), you can't claim the ACTC bona fide residents of Puerto Rico to security and Medicare tax on (a)
on an original or an amended Form file in order to claim the ACTC, even if unreported tips, (b) wages from an
1040-SS. If an ITIN is applied for on or the bona fide resident does not have employer with no social security or
before the due date of your 2022 to pay SE tax. Medicare tax withheld, and (c)
Form 1040-SS (including extensions) uncollected social security and
and the IRS issues an ITIN as result of See Who Must File, later, for Medicare tax on tips or group-term life
the application, the IRS will consider additional uses of this form. insurance (see Part I, Line 6, later);
the ITIN as issued on or before the • Report and pay the Additional
You may also be required to file an
due date of the return. Also, your Medicare Tax (Part I, Line 5, later);
income tax return with the government
qualifying child must have an SSN • Claim excess social security tax
of Guam, American Samoa, the USVI,
valid for employment issued prior to withheld; and
the CNMI, or Puerto Rico. See Pub.
the due date of your 2022 Form • Claim the ACTC.
570, and contact your local territory
1040-SS (including extensions).
tax office for more information.
For information on how to obtain an Who Must Pay SE Tax
SSN, go to Social Security Number How To Get Tax Help Self-Employed Persons
and Card. If you have questions about a tax You must pay SE tax if you had net
If you are not eligible for an SSN, issue, need help preparing your tax earnings of $400 or more as a
you must apply for an ITIN. For more return, or want to download free self-employed person. If you are in
information on ITINs, go to IRS.gov/ publications, forms, or instructions, business (farm or nonfarm) for
ITIN. Also, see Form W-7 and its see How To Get Tax Help at the end yourself, you are self-employed.
instructions. of the instructions. You can find
additional resources to help you right You must also pay SE tax on your
away at IRS.gov. share of certain partnership income
-2- Instructions for Form 1040-SS (2022)

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and your guaranteed payments. See • The rental value of or allowance for the USVI, the CNMI, or Puerto Rico
Partnership Income or Loss under a home furnished to you (including living outside the territories or United
Part V, later. payments for utilities) after retirement. States, you must still pay any
applicable SE tax.
Church Employees If you were an ordained minister, a
If you had church employee income of member of a religious order who has Exception. The United States has
$108.28 or more, you must pay SE tax not taken a vow of poverty, or a social security agreements with many
on that income. Church employee Christian Science practitioner, and countries to eliminate dual taxes
income is wages you received as an were employed by a church under two social security systems.
employee (other than as a minister or (congregation) for a salary, do not Under these agreements, in most
member of a religious order) of a include that income in Form 1040-SS, cases, you must pay social security
church or qualified church-controlled Part IV. Instead, figure your SE tax by and Medicare taxes or foreign health
organization that has a certificate in completing Part V, including this insurance only to the country you live
effect electing exemption from income and any rental (parsonage) in.
employer social security and allowance or the value of meals and If you have questions about
Medicare taxes. lodging provided to you on line 2. On TIP international social security
the same line, subtract the allowable agreements, visit the SSA
If your only income subject to SE amount of any unreimbursed business International Programs website at
tax is church employee income, skip expenses you incurred as a church SSA.gov/international/
lines 1a through 4b on Part V. Enter employee. Attach an explanation. For totalization_agreements.html for more
zero on line 4c and go to line 5a. details, see Pub. 517. information.
Ministers and Members of Members of Recognized
Religious Orders Religious Sects Even if you don’t have to pay
SE tax because of a social
In most cases, you must pay SE tax If you have conscientious objections CAUTION! security agreement, you may
on salaries and other income for to social security insurance because still have to file a tax return with the
services you performed as a minister, of your membership in and belief in IRS.
a member of a religious order who has the teachings of a religious sect
not taken a vow of poverty, or a recognized as being in existence at all Chapter 11 Bankruptcy Cases
Christian Science practitioner. But, if times since December 31, 1950, and
you filed Form 4361 and received IRS which has provided a reasonable level While you are a debtor in a chapter 11
approval, you will be exempt from of living for its dependent members, bankruptcy case, your net profit or
paying SE tax on those net earnings. you can request exemption from SE loss from self-employment will be
If you had no other income subject to tax by filing Form 4029. If you filed included on the income tax return
SE tax and do not owe any of the Form 4029 and have received IRS (Form 1041) of the bankruptcy estate.
taxes listed earlier under Who Must approval, don't file Form 1040-SS. However, you (not the bankruptcy
File, you aren't required to file Form See Pub. 517 for details. estate) are responsible for paying SE
1040-SS. However, if you had other tax on your net earnings from
earnings of $400 or more subject to Employees of Foreign self-employment.
SE tax, see Part V, Lines 4a Through Governments or International On the dotted line next to Form
4c. Organizations 1040-SS, Part V, line 3, enter “Chap.
If you have ever filed Form You must pay SE tax on income you 11 bankruptcy income” and also enter
earned as a U.S. citizen or a resident the amount of your net profit or (loss).
! 2031 to elect social security
CAUTION coverage on your earnings as of Puerto Rico employed by a foreign Combine that amount with the total of
a minister, you cannot revoke that government (or, in certain cases, by a lines 1a, 1b, and 2 (if any) and enter
election. wholly owned instrumentality of a the result on line 3.
foreign government or an international
If you must pay SE tax on certain organization under the International For other reporting requirements,
income, include this income on Part Organizations Immunities Act) for see Chapter 11 Brankruptcy Cases in
IV, line 1. But do not report it on Part services performed in the United the Instructions for Form 1040.
V, line 5a; it isn't considered church States, Puerto Rico, Guam, American
employee income. Samoa, the USVI, or the CNMI. More Than One Business
Report income from this employment If you were a farmer and had at least
Also include on Part IV, line 1: one other business or you had two or
on Part IV, line 1. Enter the net
• The rental value of a home or more nonfarm businesses, your net
amount from Part IV, line 27, on Part
allowance for a home furnished to you earnings from self-employment are
V, line 2. If you performed services
(including payments for utilities); and the combined net earnings from all of
elsewhere as an employee of a
• The value of meals and lodging your businesses. If you had a loss in
foreign government or an international
provided to you, your spouse, and one business, it reduces the income
organization, those earnings are
your dependents for your employer's from another. Complete and file only
exempt from SE tax.
convenience. one Form 1040-SS for any 1 year.
However, do not include on Part IV, Commonwealth or Territory Attach a separate Part III or Part IV for
line 1: Residents Living Abroad each trade or business, and combine
• Retirement benefits you received In most cases, if you are a bona fide the net earnings on a single Part V.
from a church plan after retirement, or resident of Guam, American Samoa,

Instructions for Form 1040-SS (2022) -3-

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Joint returns. If both you and your in self-employment, the income isn't Extension of Time To File
spouse have self-employment income subject to SE tax. Don’t include the If you can't file Form 1040-SS by the
from separate farm or nonfarm income on Form 1040-SS. Depending due date, you can get an extension of
businesses, each of you must on the source of the income time to file the form. In some cases,
complete and file a separate Part III or (possession, U.S. source, or other you can get an extension of time to file
Part IV. Be sure to enter at the top of foreign source), you may need to file and pay any tax due.
each Part III or Part IV the name and other tax forms. See Pub. 570 and
SSN of the spouse who owns the Form 4835 for more information. Bona fide residents of Puerto Rico.
You can apply for an automatic
business. Each of you must also Community income. If you and your 6-month extension of time to file Form
complete a separate Part V. Attach spouse wholly own an unincorporated 1040-SS (until October 16, 2023, for
these pages to a single Form business as community property calendar year taxpayers). To get this
1040-SS. under the community property laws of automatic extension, you must file
a state, foreign country, or U.S. Form 4868 by the regular due date of
Business Owned and possession, the income and your return (April 18, 2023, for
Operated by Spouses deductions are reported based on the calendar year taxpayers). You can file
If you and your spouse jointly own and following. Form 4868 either by paper or
operate an unincorporated business • If only one spouse participates in electronically through IRS e-file. For
(farm or nonfarm) and share in the the business, all of the income from details, see the instructions for Form
profits and losses, you are partners in that business is the self-employment 4868.
a partnership, whether or not you earnings of the spouse who carried on
have a formal partnership agreement. the business. An automatic 6-month
Do not use Part III or Part IV. Instead, • If both spouses participate, the ! extension to file does not
file the appropriate partnership return. income and deductions are allocated CAUTION extend the time to pay your
to the spouses based on their tax. Any interest due on unpaid taxes
Exception—Qualified joint venture distributive shares. is calculated from the original due
(QJV). If you and your spouse • If either or both you and your date of the return.
materially participate (see Material spouse are partners in a partnership,
participation in the Instructions for see Partnership Income or Loss under Bona fide residents of American
Schedule C (Form 1040)) as the only Part V, later. Samoa, the CNMI, Guam, or the
members of a jointly owned and • If you and your spouse elected to USVI. You can apply for the
operated business, and you file a joint treat the business as a QJV, see automatic 6-month extension
Form 1040-SS for the tax year, you Exception—Qualified joint venture described earlier, or you can receive
can make a joint election to be taxed (QJV), earlier. an automatic 2-month extension and
as a QJV instead of a partnership. To then apply for an additional 4-month
make this election, you must divide all Where To File extension if you still need more time.
items of income, gain, loss, deduction,
If you are enclosing a payment, send
and credit attributable to the business Automatic 2-month extension.
your Form 1040-SS to:
between you and your spouse in You are allowed an automatic
2-month extension to file your return
accordance with your respective Internal Revenue Service and pay your tax if you are outside the
interests in the venture. Each of you P.O. Box 1303 United States and Puerto Rico on the
must file a separate Part III or Part IV, Charlotte, NC 28201-1303 day Form 1040-SS is due (April 18,
as well as a separate Part V. On each
2023, for calendar year taxpayers).
line of your separate Part III or Part IV, If you aren't enclosing a payment, Although you have an extension of
you must enter your share of the send your Form 1040-SS to: time to pay your tax, interest on any
applicable income, deductions, and
unpaid tax will be charged from the
losses. For more information on this Department of the Treasury original due date of the tax return.
election, see the Instructions for Internal Revenue Service
Schedule E (Form 1040). Austin, TX 73301-0215 To get this automatic extension,
For more information on QJVs, go you must file Form 1040-SS by the
extended due date (June 15, 2023, for
to Election for Married Couples When To File calendar year taxpayers) and attach a
Unincorporated Businesses at If you file on a calendar year basis, file statement explaining that on the
IRS.gov. by April 18, 2023. The due date is regular due date of your tax return you
Rental real estate business. If April 18, instead of April 15, because were a bona fide resident of American
you and your spouse make the QJV of the Emancipation Day holiday in Samoa, the CNMI, Guam, or the
election for your rental real estate the District of Columbia—even if you USVI.
business, in most cases, the income don’t live in the District of Columbia. If
isn't subject to SE tax (for an you file after this date, you may have Additional 4-month extension. If
exception, see item 3 under Other to pay interest and penalties. See you can't file your tax return within the
Income and Losses Included in Net Interest and Penalties, later. automatic 2-month extension period,
in most cases, you can get an
Earnings From Self-Employment in If you file on a fiscal year basis, file additional 4 months to file your tax
the instructions for Part V, later). by the 15th day of the 4th month after return, for a total of 6 months. File
If the QJV election is made for a the close of your fiscal year. Form 4868 by the extended due date
farm rental business that isn't included

-4- Instructions for Form 1040-SS (2022)

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allowed by the 2-month extension           go to Social Security Number and             The following actions or 
(June 15, 2023, for calendar year          Card.                                      transactions in 2022, alone, generally 
taxpayers). Follow the instructions for                                               don’t require you to check “Yes”:
                                             If you are not eligible for an SSN, 
completing Form 4868, and be sure to                                                  • Holding a digital asset in a wallet or 
                                           you must apply for an ITIN. For more 
check the box on line 8.                                                              account;
                                           information on ITINs, go to IRS.gov/
                                                                                      • Transferring a digital asset from 
Unlike the original 2-month                ITIN. Also, see Form W-7 and its 
                                                                                      one wallet or account you own or 
extension, the additional 4 months of      instructions.
time to file is not an extension of time                                              control to another wallet or account 
                                                                                      that you own or control; or
to pay. You must make an accurate          Digital Assets                               Purchasing digital assets using U.S. 
                                                                                      •
estimate of your tax based on the          Digital assets are any digital             or other real currency, including 
information available to you. If you find  representations of value that are          through the use of electronic 
you can't pay the full amount due with     recorded on a cryptographically            platforms such as PayPal and Venmo.
Form 4868, you can still get the           secured distributed ledger or any 
extension. You will owe interest on the    similar technology. For example,             Do not leave the question 
unpaid amount from the original due        digital assets include non-fungible        unanswered. You must answer “Yes” 
date of the tax return.                    tokens (NFTs) and virtual currencies,      or “No” by checking the appropriate 
Where to file extension. If you are        such as cryptocurrencies and               box. For more information, go to 
enclosing a payment, send Form             stablecoins. If a particular asset has     IRS.gov/VirtualCurrencyFAQs.
4868 with your payment to:                 the characteristics of a digital asset, it 
                                           will be treated as a digital asset for     How To Report Digital Asset 
Internal Revenue Service                   federal income tax purposes.               Transactions
P.O. Box 1302                                                                         If, in 2022, you disposed of any digital 
Charlotte, NC 28201-1302                     Check the “Yes” box next to the 
                                                                                      asset, which you held as a capital 
                                           question on digital assets on page 1 
                                                                                      asset through a sale, trade, exchange, 
If you aren't enclosing a payment,         of Form 1040-SS, if at any time during 
                                                                                      payment, gift, or other transfer, check 
send Form 4868 to:                         2022, you (a) received (as a reward, 
                                                                                      “Yes” and see Pub. 570 for details on 
                                           award, or payment for property or 
                                                                                      whether you have to file Form 1040 
Department of the Treasury                 services); or (b) sold, exchanged, 
                                                                                      with the United States to report your 
Internal Revenue Service                   gifted, or otherwise disposed of a 
                                                                                      capital gains or losses. If you have to 
Austin, TX 73301-0215                      digital asset (or any financial interest 
                                                                                      file Form 1040 with the United States, 
                                           in any digital asset).
                                                                                      you cannot file this form. If you have 
Automatic 60-day extension for               For example, check “Yes” if at any       questions about how to report a digital 
taxpayers affected by federally de-        time during 2022 you:                      asset transaction on your territory 
clared disasters.  Certain taxpayers       • Received digital assets as payment       income tax return, contact your local 
affected by federally declared             for property or services provided;         territory tax office for more 
disasters may be eligible for an           • Received digital assets as a result      information.
automatic 60-day extension for filing      of a reward or award;
tax returns, paying taxes, and             • Received new digital assets as a           If you received any digital assets as 
performing other tasks required by the     result of mining, staking, and similar     compensation for services, or 
IRS. For more information, see Pub.        activities;                                disposed of any digital asset that you 
547.                                       • Received digital assets as a result      held for sale to customers in a trade or 
                                           of a hard fork;                            business, you must report the income 
                                           • Disposed of digital assets in            on Part III or Part IV of Form 1040-SS.
Specific Instructions                      exchange for property or services;
                                           • Disposed of a digital asset in           Part I—Total Tax and 
Fiscal Year Filers                         exchange or trade for another digital      Credits
If your tax year is a fiscal year, use the asset;
tax rate and annual earnings limit that    • Sold a digital asset;                    Line 1
apply at the time the fiscal year          • Transferred digital assets for free      Check the filing status that applies to 
begins. Don’t prorate the tax or annual    (without receiving any consideration)      you.
earnings limit for a fiscal year that      as a bona fide gift; or                          More than one filing status 
overlaps the date of a change in the       • Otherwise disposed of any other          TIP   can apply to you. Taxpayers 
tax or annual earnings limit.              financial interest in a digital asset.           who aren't married will pay the 
Name and SSN                                 You have a financial interest in a       same tax under all filing statuses for 
To ensure proper credit to your social     digital asset if you are the owner of      which they qualify (single, head of 
security account, enter your name and      record of a digital asset, or have an      household, and qualifying surviving 
SSN, and your spouse's if filing a joint   ownership stake in an account that         spouse). However, married taxpayers 
tax return, exactly as shown on your       holds one or more digital assets,          who owe additional Medicare tax on 
social security card. If you do not have   including the rights and obligations to    line 5 may pay less tax if they qualify 
an SSN, you should get one. For            acquire a financial interest, or you       for and choose the head of household 
information on how to obtain an SSN,       own a wallet that holds digital assets.    filing status instead of married filing 
                                                                                      separately. You can choose the one 
                                                                                      that will give you the lowest tax.

Instructions for Form 1040-SS (2022)                       -5-

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Single                                      information, go to IRS.gov/                    You are considered unmarried for 
                                            InnocentSpouse.                              this purpose if any of the following 
You can check the “Single” box at the                                                    applies.
top of Form 1040-SS if, at the end of       Married Filing Separately                    • You were legally separated 
2022, you were unmarried or legally                                                      according to your state law under a 
separated from your spouse                  Check the “Married filing separately”        decree of divorce or separate 
according to your state law under a         box at the top of Form 1040-SS if, at        maintenance at the end of 2022. But 
divorce or separate maintenance             the end of 2022, you were married            if, at the end of 2022, your divorce 
decree.                                     and file a separate tax return. Enter        wasn't final (an interlocutory decree), 
                                            your spouse’s name in the entry              you are considered married.
Married Filing Jointly                      space below the filing status                • You are married but lived apart from 
                                            checkboxes. Be sure to enter your            your spouse for the last 6 months of 
You can choose this filing status if you    spouse’s SSN or ITIN in the space for        2022 and you meet the other rules 
were married at the end of 2022 and         spouse’s SSN. If your spouse doesn't         under Married persons who live apart, 
both you and your spouse agree to file      have and isn't required to have an           later.
a joint tax return, even if you didn't live SSN or ITIN, enter “NRA” next to their       • You are married and your spouse 
with your spouse at the end of 2022.        name in the entry space below the            was a nonresident alien at any time 
You can also choose this filing status      filing status checkboxes.                    during the year and the election to 
if your spouse died in 2022 and you                                                      treat the alien spouse as a resident 
didn’t remarry in 2022.                     For electronic filing, enter the             alien is not made.
                                            spouse's name or “NRA” if the spouse         Qualifying child. A child you claim 
  If you choose to file a joint tax         doesn’t have an SSN or ITIN in the           for the ACTC is a qualifying child for 
return, check the box for married filing    entry space below the filing status          this filing status. Your adopted child is 
jointly and be sure to include your         checkboxes.                                  always treated as your own child. See 
spouse's name and SSN on the lines                                                       Qualifying child, later. However, don’t 
provided below your name and SSN.           If you are married and file a                include as your qualifying child for this 
If your spouse also had                     separate tax return, generally, you are      filing status any child you claim for the 
self-employment income, complete            responsible only for the tax on your         ACTC because of the rule for Children 
and attach a separate Part V and, if        own income. However, you will                of divorced or separated parents (or 
applicable, Part VI. If necessary,          usually pay more tax than if you use         parents who live apart) in Pub. 501 or 
attach a separate Part III or Part IV for   another filing status for which you          under a multiple support agreement. 
your spouse's farm or nonfarm               qualify.                                     See Qualifying Child of More Than 
business.                                                                                One Person in Pub. 501.
                                                You may be able to file as 
  Joint and several tax liability.       If TIP head of household if you had                   The qualifying children you 
you file a joint tax return, both you and       a child living with you and you          TIP   claim for the ACTC are those 
your spouse are generally responsible       lived apart from your spouse during                you list by name and SSN in 
for the tax and any interest or             the last 6 months of 2022.                   the qualifying children section on Part 
penalties due on the tax return. This                                                    I, line 2, of Form 1040-SS.
means that if one spouse doesn't pay 
the tax due, the other may have to. Or,     Head of Household                            Keeping up a home.     To find out 
if one spouse doesn't report the                                                         what is included in the cost of keeping 
correct tax, both spouses may be            A head of household is someone who           up a home, see Keeping up a home in 
responsible for any additional taxes        is unmarried (or is considered               Pub. 501. Similarly, if you adopted the 
assessed by the IRS.                        unmarried) and provides a home for           person for whom you kept up a home 
                                            certain other persons.
  However, you may qualify for                                                           in 2022, the person was lawfully 
innocent spouse relief from an                  If you owe Additional                    placed with you for legal adoption by 
existing tax liability on your joint tax    TIP Medicare Tax on line 5, were             you in 2022, or the person was an 
return if:                                      married at the end of 2022,              eligible foster child placed with you 
• There is an understatement of the         but lived apart from your spouse for         during 2022, the person is considered 
amount of tax because your spouse           the last 6 months of 2022 and do not         to have lived with you for more than 
omitted income or claimed false             claim a qualifying child for the ACTC,       half of 2022 if your main home was 
deductions or credits;                      see Head of Household in Pub. 501            this person's main home for more than 
• You are divorced, separated, or no        for additional rules for this filing status. half the time since the person was 
longer living with your spouse; or                                                       adopted or placed with you in 2022.
• Given all the facts and                                                                Married persons who live apart. 
                                            You can check the “Head of 
circumstances, it wouldn’t be fair to                                                    Even if you weren’t divorced or legally 
                                            household” box at the top of Form 
hold you liable for the tax.                                                             separated at the end of 2022, you are 
                                            1040-SS if, at the end of 2022, you 
  File Form 8857 to request innocent        are unmarried (or are considered             considered unmarried if all of the 
spouse relief. Some requests for            unmarried), claim a qualifying child for     following apply.
innocent spouse relief may need to be       the ACTC, and paid over half the             • You lived apart from your spouse 
filed within 2 years of the date on         costs of keeping up a home in which          for the last 6 months of 2022. 
which the IRS first attempted to collect    you lived with your qualifying child.        Temporary absences for special 
the tax from you. For more                                                               circumstances, such as for business, 

                                                          -6-                              Instructions for Form 1040-SS (2022)

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medical care, school, or military 4. You paid over half the cost of Line 4
service, count as time lived in the keeping up your home. If either of the following applies, see
home. 5. You could have filed a joint tax Schedule H (Form 1040) and its
• You file a separate tax return from return with your spouse the year your instructions to find out if you owe
your spouse. spouse died, even if you didn't household employment taxes.
• You paid over half the cost of actually do so. • You paid any one household
keeping up your home for 2022. employee cash wages of $2,400 or
• Your home was the main home of If your spouse died in 2022, you more in 2022.
your child, stepchild, or foster child for can't file as qualifying surviving • You paid total cash wages of
more than half of 2022. If the child spouse. Instead, see Married Filing $1,000 or more in any calendar
didn’t live with you for the required Jointly, earlier. quarter of 2021 or 2022 to all
time, see Temporary absences in household employees.
Qualifying child. A child or stepchild
Pub. 501.
(not a foster child) you claim for the
• You can claim this child as your Note. See the instructions for lines
ACTC is a qualifying child for this filing
dependent or could claim the child 11a and 11b for the refundable portion
status. Your adopted child is always
except that the child's other parent of the credit for qualified sick and
treated as your own child. See
can claim him or her under the rule for family leave wages paid in 2022 for
Qualifying child, later. However, don’t
Children of divorced or separated leave taken before April 1, 2021,
include as your qualifying child for this
parents (or parents who live apart) in and/or after March 31, 2021, and
filing status any child you claim for the
Pub. 501. before October 1, 2021.
ACTC because of the rule for Children
Foster child. A foster child is any of divorced or separated parents (or Line 5
child placed with you by an authorized parents who live apart) in Pub. 501 or Enter the total Additional Medicare
placement agency or by judgment, under a multiple support agreement. Tax from line 18 of Form 8959 on
decree, or other order of any court of See Qualifying Child of More Than line 5. Attach Form 8959. See Form
competent jurisdiction. One Person in Pub. 501. 8959 and its instructions for more
The qualifying children you information.
Qualifying Surviving Spouse TIP claim for the ACTC are those
Line 6
you list by name and SSN in
Someone whose spouse died in 2020 the qualifying children section on Part Include the following taxes in the
or 2021 may be a qualifying surviving I, line 2, of Form 1040-SS. line 6 total.
spouse (QSS).
Employee social security and Med-
Dependent. To find out if someone is
You can check the “Qualifying icare tax on tips not reported to
your dependent, see Dependents in
surviving spouse” box at the top of employer. Complete Form 4137 if
Pub. 501.
Form 1040-SS if all of the following you received cash and charge tips of
apply. Keeping up a home. To find out $20 or more in a calendar month and
1. Your spouse died in 2020 or what is included in the cost of keeping didn’t report all of those tips to your
2021 and you didn't remarry before up a home, see Keeping up a home in employer. On the dotted line next to
the end of 2022. Pub. 501. Part I, line 6, enter “Tax on tips,” and
show the amount of tax due (from
2. You have a child or stepchild Line 2 Form 4137, line 13). Be sure to
(not a foster child) whom you can Enter the name and SSN for each include this tax in the total for line 6.
claim as a dependent or could claim qualifying child for which you are Attach a completed Form 4137 to
as a dependent except that, for 2022: claiming the ACTC. See Qualifying for Form 1040-SS.
a. The child had gross income of the Credit under Part II—Bona Fide
Uncollected employee social se-
$4,400 or more, Residents of Puerto Rico Claiming
curity and Medicare tax on tips. If
b. The child filed a joint tax return, Additional Child Tax Credit, later, to
you didn’t have enough wages to
or find if your child is a qualifying child.
cover the social security and
c. You could be claimed as a You cannot take the credit for Medicare tax due on tips you reported
dependent on someone else’s tax ! other dependents (ODC) on to your employer, the amount of tax
return. CAUTION Form 1040-SS. Do not enter a due should be identified with codes A
person who is a qualifying person for and B in box 12 of your Form W-2AS,
If the child isn’t claimed as your purposes of the ODC on Part I, line 2. W-2CM, W-2GU, or W-2VI; or entered
dependent, enter the child’s name in in boxes 25 and 26 of your Form
the entry space below the filing status Line 3 499R-2/W-2PR. Include this tax in the
checkboxes. If you don’t enter the total for line 6. On the dotted line next
Complete line 3 and Parts III through
name, it will take us longer to process to Form 1040-SS, Part I, line 6, enter
IV only if you, or your spouse if filing a
your tax return. “Uncollected tax” and show the
joint tax return, had net earnings from
3. This child lived in your home for self-employment (from other than amount of this tax.
all of 2022. If the child didn't live with church employee income) of $400 or Uncollected employee social se-
you for the required time, see more or had church employee income curity and Medicare tax on
Temporary absences in Pub. 501. of $108.28 or more. See Who Must group-term life insurance. If you
Pay SE Tax, earlier. had group-term life insurance through

Instructions for Form 1040-SS (2022) -7-

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a former employer, you may have to excess to you. You can't claim it on Additional Medicare Tax withheld.
pay social security and Medicare tax Form 1040-SS. Figure this amount If you had Additional Medicare Tax
on part of the cost of the life separately for you and your spouse. withheld by your employer in 2022,
insurance. The amount of tax due You must attach Form W-2AS, include the amount shown on Form
should be identified with codes M and W-2CM, W-2GU, W-2VI, or 8959, line 24, in the total for line 12.
N in box 12 of your Form W-2AS, 499R-2/W-2PR. See Pub. 505 for On the dotted line next to Part I,
W-2CM, W-2GU, or W-2VI. If you are more information. line 12, enter “Form 8959” and show
a bona fide resident of Puerto Rico, the amount. Attach Form 8959. See
contact your employer for this amount. Line 10
Form 8959 and its instructions for
Include this tax in the total for line 6. Reserved for future use.
more information.
On the dotted line next to Form Line 11 Amount paid with request for ex-
1040-SS, Part I, line 6, enter
“Uncollected tax” and show the How you report qualified sick and tension of time to file. If you got an
amount of this tax. family leave wages and the automatic extension of time to file
refundable credit for qualified sick and Form 1040-SS by filing Form 4868 or
Uncollected employee social se- family leave wages paid in 2022 on by making a payment, enter the
curity and Medicare tax on wages. Schedule H (Form 1040) has amount of the payment or any amount
If you’re an employee who received changed. You will use Worksheet 3 you paid with Form 4868. If you paid
wages from an employer who didn’t and/or Worksheet 4 in the Instructions by credit or debit card, don’t include
withhold social security and Medicare for Schedule H (Form 1040) to figure on line 12 the convenience fee you
tax from your wages, complete Form the amount of the refundable portion. were charged. On the dotted line next
8919 to figure your share of the For more information, see the to Part I, line 12, enter “Form 4868”
unreported tax. On the dotted line Instructions for Schedule H (Form and show the amount paid.
next to Form 1040-SS, Part I, line 6, 1040).
enter “Uncollected tax” and show the Refund
amount of tax due (from Form 8919, Line 11a. Credit for qualified sick
line 13), and include this tax in the and family leave wages paid in Amount Overpaid
total for line 6. Attach the completed 2022 for leave taken after March
If line 14 is under $1, we will send a
Form 8919 to Form 1040-SS. 31, 2020, and before April 1, 2021.
refund only on written request.
Although the requirement for certain
Line 7 employers to provide paid leave to
Enter any estimated federal income workers who are unable to work or Refund Offset
tax payments you made for 2022, telework due to circumstances related
including any overpayment from your to COVID-19 does not apply to If you owe past-due federal tax, state
2021 tax return that you applied to periods of leave after December 31, income tax, state unemployment
your 2022 estimated tax. If you or your 2021, the FFCRA, as amended by compensation debts, child support,
spouse made separate estimated tax recent legislation, provides that spousal support, or certain federal
payments but are now filing a joint individuals who report household nontax debts, such as student loans,
return, add the amounts you each employment taxes from Schedule H all or part of the overpayment on
paid and enter the total on line 7. If (Form 1040) on Form 1040-SS may line 14 may be used (offset) to pay the
you and your spouse made joint continue to be eligible to claim a credit past-due amount. Offsets for federal
estimated tax payments but are now to cover the costs of providing taxes are made by the IRS. All other
filing separate tax returns, you can qualified sick leave and qualified offsets are made by the Treasury
divide the amount paid in any way you family leave wages paid in 2022 for Department's Bureau of the Fiscal
choose as long as you both agree. If leave taken through March 31, 2021. Service. For federal tax offsets, you
will receive a notice from the IRS. For
you can't agree, you must divide the Enter the amount from Schedule H all other offsets, you will receive a
payments in proportion to each (Form 1040), line 8e. notice from the Fiscal Service. To find
spouse's individual tax as shown on out if you may have an offset or if you
Line 11b. Credit for qualified sick
your separate tax return for 2022. For have any questions about it, contact
and family leave wages paid in
an example of how to do this, see the agency to which you owe the debt.
2022 for leave taken after March
Pub. 505. Be sure to show both SSNs
31, 2021, and before October 1,
in the space provided on the separate
2021. Enter the amount from
returns. Deposit Refund into Multiple
Schedule H (Form 1040), line 8f. Accounts
Line 8 Do not enter any credits for
If you want your refund to be split and
If you, or your spouse if filing a joint ! sick and family leave related direct deposited into more than one
tax return, had more than one CAUTION to your self-employment
employer for 2022, and total wages of income reported on line 3 of Form account, file Form 8888. Use Form
more than $147,000, too much social 1040-SS. Self-employed individuals 8888 to direct deposit your refund (or
security tax may have been withheld. can no longer claim a credit for part of it) to one or more accounts in
You can take a credit on this line for qualified sick and family leave wages. your name at a bank or other financial
the amount withheld in excess of institution (such as a mutual fund,
$9,114. But if any one employer Line 12 brokerage firm, or credit union).
withheld more than $9,114, you must Add lines 7 through 11b. Enter the
ask that employer to refund the total on line 12.

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Injured Spouse • It is more convenient. You don’t
DIRECT DEPOSIT
Simple. Safe. Secure. have to make a trip to the bank to
If you file a joint tax return and your deposit your check.
spouse hasn’t paid past-due federal Fast Refunds! Join the eight in 10 taxpayers • It saves tax dollars. It costs the
tax, state income tax, state who choose direct deposit—a fast, simple, government less to refund by direct
safe, secure way to have your refund
unemployment compensation debts, deposited automatically to your checking or deposit.
child support, spousal support, or a savings account, including an individual • It's proven itself. Nearly 98% of
federal nontax debt, such as a student retirement arrangement (IRA). social security and veterans' benefits
loan, part or all of the overpayment on are sent electronically using direct
line 14 may be used (offset) to pay the deposit.
past-due amount. But your part of the
TreasuryDirect®. You can request a
overpayment may be refunded to you
if certain conditions apply and you If you want us to directly deposit deposit of your refund (or part of it) to
complete Form 8379. For details, use the amount shown on line 14a to your a TreasuryDirect® online account to
Tax Topic 203 or see Form 8379. checking or savings account at a U.S. buy U.S. Treasury marketable
bank or other U.S. financial institution securities and savings bonds. For
Lines 14a Through 14d—Amount (such as a mutual fund, brokerage more information, go to
firm, or credit union): TreasuryDirect.gov.
•
Refunded to You Check the box on line 14a and Form 8888. You can have your
attach Form 8888 if you want to split
If you want to check the status of your refund directly deposited into more
the direct deposit of your refund into
refund, just use the IRS2Go app or go than one account or use it to buy up to
more than one account or use all or
to IRS.gov/Refunds. See Refund $5,000 in paper series I savings
part of your refund to buy paper series
Information, later. Information about bonds. You don’t need a
I savings bonds; or
your refund will generally be available TreasuryDirect® account to do this.
within 24 hours after the IRS receives • Complete lines 14b through 14d if See the instructions for Form 8888 for
you want your refund deposited to
your e-filed return, or 4 weeks after more details.
only one account.
you mail your paper return. If you filed Your refund can be split and
Form 8379 with your return, wait 14 If you don’t want your refund TIP directly deposited into up to
weeks (11 weeks if you filed directly deposited to your account, three different accounts in
electronically). Have your 2022 tax don’t check the box on line 14a. Draw your name on Form 8888.
return handy so you can enter your a line through the boxes on lines 14b
social security number, your filing through 14d. The IRS will send you a Line 14a
status, and the exact whole dollar check instead.
amount of your refund.
The IRS isn't responsible for a You can't file Form 8888 to split your
refund into more than one account or
Where's My Refund will provide a ! lost refund if you enter the
personalized refund date as soon as CAUTION wrong account information. buy paper series I savings bonds if
the IRS processes your tax return and Check with your financial institution to Form 8379 is filed with your return.
approves your refund. make sure your direct deposit will be
accepted and to get the correct
Effect of refund on benefits. Any Line 14b
routing and account numbers.
refund you receive can't be counted
The routing number for your financial
as income when determining if you or
anyone else is eligible for benefits or Don’t request a deposit of your institution must be nine digits. The first
assistance, or how much you or refund to an account that isn't in your two digits must be 01 through 12 or 21
anyone else can receive, under any name (such as your tax preparer's through 32. Otherwise, the direct
federal program or under any state or own account). deposit will be rejected and a check
sent instead.
local program financed in whole or in If you are asking to have a
part with federal funds. These ! joint refund deposited to an Ask your financial institution for the
programs include Temporary CAUTION individual account and your correct routing number to enter on
Assistance for Needy Families financial institution won’t allow this, line 14b if:
(TANF), Medicaid, Supplemental your direct deposit will be rejected • The routing number on a deposit
Security Income (SSI), Medicaid, and back to the IRS and a check will be slip is different from the routing
Supplemental Nutrition Assistance sent instead. The IRS isn’t number on your checks,
Program (formerly food stamps). In responsible if a financial institution • Your deposit is to a savings
addition, when determining eligibility, rejects a direct deposit. account that doesn't allow you to write
the refund can't be counted as a checks, or
resource for at least 12 months after Why use direct deposit? • Your checks state they are payable
you receive it. Check with your local • You get your refund faster by direct through a financial institution different
benefit coordinator to find out if your deposit than you do by check. from the one at which you have your
refund will affect your benefits. • Payment is more secure. There is checking account.
no check that can get lost or stolen.

Instructions for Form 1040-SS (2022) -9-

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Line 14c • IRS Direct Pay. For online Pay by Cash
transfers directly from your checking
Check the appropriate box for the or savings account at no cost to you. Cash is an in-person payment option
type of account. Don’t check more • Pay by Card. To pay by debit or for individuals provided through retail
than one box. You must check the credit card. A convenience fee is partners with a maximum of $1,000
correct box to ensure your deposit is charged by these service providers. per day per transaction. To make a
accepted. If your deposit is to a • Electronic Funds Withdrawal cash payment, you must first be
TreasuryDirect® online account, (EFW) is an integrated e-file e-pay / registered online at
check the “Savings” box. option offered when filing your federal fed.acipayonline.com. Do not send
taxes electronically using tax return cash payments through the mail.
Line 14d preparation software, through a tax
professional. Pay by Check or Money Order
• Online Payment Agreement. If
The account number can be up to 17 you can’t pay in full by the due date of Before submitting a payment through
characters (both numbers and letters). your tax return, you can apply for an the mail, please consider alternative
Include hyphens but omit spaces and online monthly installment agreement. methods. One of our safe, quick, and
special symbols. Enter the number Once you complete the online easy electronic payment options
from left to right and leave any unused process, you will receive immediate might be right for you. If you choose to
boxes blank. Don’t include the check notification of whether your mail a tax payment, make your check
number. agreement has been approved. A or money order payable to “United
user fee is charged. States Treasury” for the full amount
If the direct deposit to your due. Don’t send cash. Don’t attach the
account(s) is different from the payment to your return. Write “2022
Pay by Phone
amount you expected, you will receive Form 1040-SS” and your name,
an explanation in the mail about 2 Paying by phone is another safe and address, daytime phone number, and
weeks after your refund is deposited. secure method of paying social security number (SSN) on your
Line 15—Applied to Your 2023 electronically. Use one of the payment and attach Form 1040-V. For
Estimated Tax following methods: (1) call one of the the most up-to-date information on
debit or credit card service providers, Form 1040-V, go to IRS.gov/
Enter on line 15 the amount, if any, of Form1040V. If you are filing a joint
or (2) use the Electronic Federal Tax
the overpayment on line 13 you want return, enter the SSN shown first on
Payment System (EFTPS).
applied to your 2023 estimated tax. your tax return.
To make a payment using a
The election to apply part or
Debit or Credit card: Choose To help us process your payment,
CAUTION your 2023 estimated tax can't
! all of the overpaid amount to an approved payment enter the amount on the right side of
processor to pay online, or by mobile
be changed later. the check like this: $ XXX.XX. Don’t
device. A convenience fee is charged use dashes or lines (for example,
by these service providers.
Line 16—Amount You Owe don’t enter “$ XXX–” or “$ XXX /xx 100”).

The IRS offers several payment To make a payment by phone, Mail your 2022 tax return, payment,
options. You can pay online, by call one of our service and Form 1040-V to the address
phone, mobile device, cash providers. Each charges a fee shown on the form that applies to you.
(maximum $1,000 per day and per that varies by provider, card type, and
transaction), check, or money order. payment amount. Notice to taxpayers presenting
checks. When you provide a check
Go to IRS.gov/Payments for payment Link2Gov Corporation
as payment, you authorize the IRS
options. Also, see How To Get Tax 888-PAY-1040™
either to use information from your
Help, later. (888-729-1040)
check to make a one-time electronic
www.PAY1040.com
Pay Online funds transfer from your account or to
WorldPay US, Inc. process the payment as a check
844-PAY-TAX-8™ transaction. When the IRS uses
Paying online is convenient and (844-729-8298) information from your check to make
secure and helps make sure we get www.payUSAtax.com an electronic funds transfer, funds
your payments on time. To pay your
taxes online or for more information, ACI Payments, Inc. may be withdrawn from your account
go to IRS.gov/Payments. You can pay 888-UPAY-TAX™ as soon as the same day we receive
using any of the following methods. (888-872-9829) your payment, and you will not receive
• Your Online Account. You can fed.acipayonline.com your check back from your financial
now make tax payments through your institution.
online account, including balance
Pay by Mobile Device
payments, estimated tax payments, or
other types of payments. You can also To pay through your mobile device,
see your payment history and other download the IRS2Go app.
tax records there. Go to IRS.gov/
Account.

-10- Instructions for Form 1040-SS (2022)

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To avoid interest and balance on the tax year 2020 Form Guide for Individuals With Income
TIP penalties, pay your taxes in 1040-SS because the IRS systems From U.S. Possessions.
full by April 18, 2023. You won't recognize the payment for Same as 2021, you can claim the
don’t have to pay if line 16 is under $1. deferred tax if it is with other tax credit regardless of the number of
payments or paid with the current children you have. You must list each
Don’t include any estimated tax Form 1040-SS; and qualifying child (defined later) on Part
payment for 2023 in this payment. • Should designate the payment as I, line 2. Also complete Part II and the
Instead, make the estimated tax “deferred social security tax.” If you Additional Child Tax Credit
payment separately. are making deferred social security Worksheet—Part II, Line 3, later, to
EFTPS. To get more information tax payments using EFTPS, select figure the amount of your credit.
about EFTPS or to enroll in EFTPS, “1040 Individual Income Tax Return”
visit EFTPS.gov or call 800-555-4477. and “deferred social security tax” for Not a bona fide resident of
To contact EFTPS using the type of payment. You must apply ! Puerto Rico in 2022. An
Telecommunications Relay Services the payment to the 2020 tax year CAUTION individual who was not a bona
(TRS) for people who are deaf, hard when payment was deferred. Go to fide resident of Puerto Rico in 2022
of hearing, or have a speech EFTPS.gov for details. If you are using may have to file tax returns with both
disability, dial 711 and then provide the Card Program to pay with a debit Puerto Rico and the United States.
the TRS assistant the 800-555-4477 or credit card, select “installment For more information, see Not a Bona
number above or 800-733-4829. agreement.” If you are using Direct Fide Resident of Puerto Rico in Pub.
Additional information about EFTPS is Pay, click on “Make a payment” and 570. You will figure your ACTC in a
also available in Pub. 966. under “Reason for Payment” select manner similar to how you figured this
“Balance Due.” You must apply the credit for 2020. You will figure the
Extension of time to pay due to an payment to the 2020 tax year when credit on Schedule 8812 (Form 1040)
undue hardship. If paying the tax the payment was deferred. and claim the credit by filing Form
when it is due would cause you an 1040 or 1040-SR instead of Form
undue hardship, you can ask for an What you should do if you are un- 1040-SS.
extension of time to pay by filing Form able to pay in full by the install-
1127 by April 18, 2023. In most cases, ment due dates. If you are unable to Bona fide residents of
an extension won't be granted for pay the full deferred tax amount, you TIP American Samoa, the CNMI,
more than 6 months. You will be should pay whatever amount you are Guam, or the USVI may be
charged interest on the tax not paid by able to pay by the installment due able to claim the ACTC on their
April 15, 2023. You must pay the tax dates to limit penalty and interest territory income tax return. Contact
before the extension runs out. charges. your territory tax agency for details.
Penalties and interest will be imposed If the installment amount is not paid For more information, see Pub. 570.
until taxes are paid in full. See Form in full, the IRS will send you a balance
1127 for more information. due notice. You should follow the Improper claims. If you take the
instructions on the notice to make a ACTC even though you aren't eligible
How Self-Employed Individuals payment or apply for a payment plan. and it is determined that your error is
and Household Employers Repay You can also visit the Paying Your due to reckless or intentional
Deferred Social Security Tax Taxes page on IRS.gov for additional disregard of the ACTC rules, you will
information about ways you can pay, not be allowed to take the child tax
The Coronavirus Aid, Relief, and what to do when you can't pay, and credit (CTC), the credit for other
Economic Security (CARES) Act viewing your tax account. dependents (ODC), or the ACTC for 2
allowed self-employed individuals and years even if you are otherwise
household employers to defer the Part II—Bona Fide eligible to do so.
payment of certain social security Residents of Puerto Rico If you take the ACTC even though
taxes on their Form 1040-SS for tax Claiming Additional Child you aren’t eligible and it is later
year 2020 over the next 2 years. determined that you fraudulently took
Tax Credit
One-half of the deferred social the credit, you won't be allowed to
security tax was due by December 31, The additional child tax credit (ACTC) take the CTC, the ODC, or the ACTC
2021, and the remainder is due is available to bona fide residents of for 10 years. You may also have to
December 31, 2022. Puerto Rico with one or more pay penalties.
qualifying children.
How you can repay the deferred Form 8862 may be required. If
taxes. You can pay the deferred Generally, you were a bona fide your CTC (refundable or
amount any time on or before the due resident of Puerto Rico if, during nonrefundable, depending on the tax
date. You: 2022, you: year) or ACTC for any year after 2015
• Can make electronic payments • Met the presence test, was denied or reduced for any reason
online, by phone, and from a mobile • Did not have a tax home outside of other than a math or clerical error, you
device using the IRS2Go app—for Puerto Rico, and must attach Form 8862 to your tax
more information, see Making a tax • Did not have a closer connection to return to claim the ACTC, unless an
payment, later; the United States or to a foreign exception applies. See Form 8862,
• Should make a separate payment country than you have to Puerto Rico. Information To Claim Certain Credits
from other tax payments to ensure the For more information on bona fide After Disallowance, and the
payment is applied to the deferred tax resident status, see Pub. 570, Tax Instructions for Form 8862 for more

Instructions for Form 1040-SS (2022) -11-

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information, including whether an lawfully placed for legal adoption is agreement entered into on or before
exception applies. treated the same as an adopted child. December 31, 2018, unless that
Refunds for returns claiming 2. Was under age 17 at the end of agreement was changed after
TIP the ACTC can't be issued 2022. December 31, 2018, to expressly
provide that alimony received isn't
before mid-February 2023. 3. Was younger than you (or your
included in your income. For more
This delay applies to the entire refund, spouse, if filing jointly) or was
details, see Pub. 504.
not just the portion associated with the permanently and totally disabled (see
ACTC. Age Test in Pub. 501).
Line 2
4. Didn’t provide over half of their Enter the amount of your 2022
Qualifying for the Credit own support for 2022. withheld social security, Medicare,
You may be able to claim the ACTC 5. Lived with you for more than and Additional Medicare taxes from
for 2022 if all of the following apply. half of 2022. If the child didn’t live with Puerto Rico Form(s) 499R-2/W-2PR,
• You were a bona fide resident of you for the required time, see boxes 21 and 23. If married filing
Puerto Rico (see Pub. 570). Residency Test in Pub. 501. jointly, include your spouse’s amounts
• Social security and Medicare taxes
were withheld from your wages or you 6. Isn’t filing a joint tax return for with yours. For information about
paid SE tax. 2022 or is filing a joint tax return for Form 499R-2/W-2PR, go to the
• Neither you nor your spouse, if filing 2022 only to claim a refund of Departamento de Hacienda website
a joint tax return, can be claimed as a estimated or withheld taxes. See the at Hacienda.gobierno.pr.
dependent on someone else's U.S. examples under Joint Return Test (To
Line 3
income tax return. Be a Qualifying Child) in Pub. 501.
Use the Additional Child Tax Credit
• You had one or more qualifying 7. Was a U.S. citizen, U.S. Worksheet—Part II, Line 3 to figure
children (defined under Qualifying national, or a U.S. resident alien. your ACTC. Enter the amount from
child next). line 19 of the worksheet on Form
Note. If you are a U.S. citizen or U.S.
Qualifying child. Each qualifying national and your adopted child lived 1040-SS, Part II, line 3.
child you use for the ACTC must have with you all year as a member of your
the required SSN. If you have a household, that child meets an Specific Instructions for the ACTC
qualifying child who does not have the exception and may be a qualifying Worksheet
required SSN, you cannot use the child although the child is a
child to claim the ACTC on either your nonresident alien. See Pub. 570 for The ACTC may be limited if your
original or an amended 2022 tax more information. income derived from sources within
return. The required SSN is one that is Puerto Rico exceeds the amounts
valid for employment and is issued Line 1 shown on line 4 of the ACTC
before the due date of your 2022 tax For purposes of figuring the ACTC, Worksheet. Calculate the CTC on
return (including extensions). you must report all of your income, line 7 and the ODC on line 8 as part of
If your qualifying child was including income derived from figuring the limitation, if any, of your
sources within Puerto Rico that is ACTC even though you cannot take
! born and died in 2022 and you excluded from U.S. tax because you the CTC or ODC on Form 1040-SS.
CAUTION do not have an SSN for the
child, you must file by paper and were a bona fide resident of Puerto
Line 7. Multiply the number of
attach a copy of the child's birth Rico.
qualifying children entered on line 2 of
certificate, death certificate, or Your modified AGI includes items the worksheet by $2,000 and enter
hospital records. The document must such as wages, interest, dividends, the result on line 7. If you have a child
show the child was born alive. Enter unemployment compensation, who is 17 or older that was not
“Died” on Part I, line 2, column b, of alimony received (see Caution, later), reported on line 2, you may be able to
Form 1040-SS. and taxable pensions and annuities. include that child in the calculation of
A qualifying child for purposes of Include any profit or (loss) from Part line 8, discussed next.
the ACTC is a child who meets all of III, Profit or Loss From Farming, Line 8. Multiply the number of other
the following requirements. line 36, and/or Part IV, Profit or Loss dependents who meet additional
From Business (Sole Proprietorship), criteria (defined later), including
1. Is your son, daughter, stepchild, line 27. Also, include your taxable children who are 17 or older, by $500
foster child, brother, sister, social security benefits. Use and enter the amount on line 8. If you
stepbrother, stepsister, half brother, Worksheet 1 in Pub. 915 to see if any include dependents on line 8 of the
half sister, or a descendant of any of of your benefits are taxable. For more worksheet, you must attach a
them (for example, your grandchild, information on these and other types statement to your Form 1040-SS,
niece, or nephew). A foster child is of income to include on line 1, see the which provides the following
any child placed with you by an Instructions for Form 1040. See Pub. information for each person included
authorized placement agency or by a 570 for the rules to use in determining on line 8 who is a qualifying person for
judgment, decree, or other order of your Puerto Rico source income. purposes of the credit for other
any court of competent jurisdiction.
Note. Your adopted child is always Only include amounts dependents.
• First and last name.
treated as your own child. A child ! received as alimony or
CAUTION separate maintenance
pursuant to a divorce or separation
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• Tax identification number (SSN, property you received. Income is Section A or C—Sales of
ITIN, or adoption taxpayer constructively received when it's Livestock
identification number (ATIN)). credited to your account or set aside
Form 4797 is used to report sales of
• Relationship to the person(s) filing for you to use. In most cases, you
livestock held for draft, breeding,
Form 1040-SS. deduct your expenses when you pay
sport, or dairy purposes, and is
them.
Qualifying person for the credit for attached to Form 1040. This income is
other dependents. A qualifying Accrual method. Include your taxable but isn't subject to SE tax. You
person for purposes of the credit for income in the year you earned it. It should check to see if this additional
other dependents is a person who: doesn't matter when you get it. amount of gross income will require
1. Qualifies as a dependent for Deduct your expenses when you incur you to file Form 1040 instead of Form
purposes of being claimed as a them. 1040-SS.
dependent on a U.S. federal tax
return. See Pub. 501 for more Accounting Methods for Small Note. Certain farmers and ranchers
in the territories who were forced to
information about claiming someone Business Taxpayers
as a dependent. sell livestock due to drought may have
2. Cannot be reported on Part I, If you are a small business taxpayer an additional year to replace the
line 2, of Form 1040-SS, and lines 2 (defined later), you may be eligible to livestock and defer gains from the
and 7 of the ACTC worksheet. use the cash method of accounting. A forced sales. For more information,
farm corporation, partnership with a C see Tax Tip 2022-152 Notice ,
3. Was a U.S. citizen, U.S. corporation as a partner, or other farm 2020-74, 2020-41 I.R.B. 935, and
national, or U.S. resident alien. For business, with the exception of a tax Pub. 225. Go to IRS.gov/Disaster for
more information, see Pub. 519. If the shelter, as defined in section 448(d) information on the most recent tax
person is your adopted child, see (3), that satisfies the requirements of a relief provisions for taxpayers affected
Adopted child next. small business taxpayer can generally by disaster situations.
Adopted child. Your adopted use the cash method of accounting. Line 12
child is always treated as your own For more information, see chapters 2 If you claim any car or truck expenses
child. An adopted child includes a and 3 of Pub. 225 and Pub. 538. (actual or the standard mileage rate),
child lawfully placed with you for legal Small business taxpayer. For tax you must provide the information
adoption. If you are a U.S. citizen or years beginning in 2022, a small requested in Part V of Form 4562. Be
U.S. national and your adopted child business taxpayer is a taxpayer that sure to attach Form 4562 to your tax
lived with you all year as a member of has average annual gross receipts of return.
your household in 2022, that child $27 million or less for the 3 prior tax
meets requirement 3, under Qualifying years under the gross receipts test. Line 23b
person for the credit for other The gross receipts test amount under Business interest expense deduc-
dependents, earlier. section 448(c) is indexed for inflation. tion. Your business interest expense
Taxpayer identification number For more information, see Small deduction may be limited. The
requirements for the credit for business taxpayer in the Instructions Instructions for Form 8990, Limitation
other dependents. In addition to for Schedule F (Form 1040). See Pub. on Business Interest Expense Under
being a qualifying person for the credit 538 for special rules if you had a short Section 163(j), explain when a
for other dependents, the person must tax year or have not been in existence business interest expense deduction
have an SSN, ITIN, or ATIN issued on for 3 years. is limited, who is required to file Form
or before the due date of your 2022 Inventory. For tax years beginning in 8990, and how certain businesses
Form 1040-SS (including extensions). 2022, if a small business taxpayer has may elect out of the business interest
If the person has not been issued an $27 million in gross receipts (or less), expense limitation. For more
SSN, ITIN, or ATIN by that date, do it is not required to account for information, see Farm Business
not include the person on line 8. inventories under section 471(a), but Expenses in chapter 4 of Pub. 225.
can use a method of accounting for Line 34
Part III—Profit or Loss inventories that either (1) treats the List your other expenses and the
From Farming inventories as nonincidental materials amounts on lines 34a through 34e. If
For assistance with Part III, see the and supplies, or (2) conforms to their you can’t enter all of the expenses on
Instructions for Schedule F (Form financial accounting treatment of lines 34a through 34e, enter the first
1040) and Pub. 225. inventories or their books and four expenses on lines 34a through
records.
Accounting Methods 34d. On line 34e, enter “Other” and
Small business taxpayers are the total of the expenses not already
The accounting method you used to exempt from the requirement to included on lines 34a through 34d.
record your farm income determines capitalize costs under section 263A.
whether you complete Section A or C, For more information, see Capitalizing Business meals. Enter your total
in addition to Section B. costs to property produced and deductible business meals. This
Cash method. Include in income property acquired for resale in the includes expenses for meals while
both the cash actually or Instructions for Schedule F (Form traveling away from home for
constructively received and the fair 1040). Also, see Pub. 538. business. For more information about
which expenses are deductible meal
market value of goods or other expenses and which are

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Additional Child Tax Credit (ACTC) Worksheet—Part II, Line 3                                               Keep for Your Records
1. Do you have one or more qualifying children under age 17 with the required SSN? 
      No. Stop. You can't claim the credit.
      Yes. Go to line 2.
2. Number of qualifying children under age 17 with the required SSN:_______ × $1,500. Enter the result . . . . . . . .                                                                        2.    
3. Enter the amount from Part II, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                     3.                         
4. Enter the amount shown below for your filing status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                 4.                         
    • Married filing jointly—$400,000
    • All other filing statuses—$200,000
5. Is the amount on line 3 more than the amount on line 4?
      No. Leave line 5 blank. Enter the amount from line 2 on line 11, and go to line 12.
      Yes. Subtract line 4 from line 3. If the result isn't a multiple of  $1,000, increase it to the next 
    multiple of $1,000 (for example, increase $425 to $1,000, increase $1,025 to $2,000, etc.) . . . . . .                                                         5.                         
6. Multiply the amount on line 5 by 5% (0.05). Enter the result . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                       6.    
7. Number of qualifying children from line 2 x $2,000. Enter the result . . . . . . . . . . . . . . . . . . . . . . . . .                                          7.                         
8. Number of other dependents, including children who are not under age 17: ________ x $500. 
    Enter the result. See the line 8 instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                        8.                         
9. Add lines 7 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           9.                         
10. Is the amount on line 9 more than the amount on line 6?
      No. Stop. You can't claim the credit.
      Yes. Subtract line 6 from line 9. Enter the result . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                10.  
11. Enter the smaller of line 2 or line 10  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                       11.  
12. Enter the total, if any, of: 
    • One-half of Part V, line 12, self-employment tax, plus
    • One-half of the Additional Medicare Tax you paid on self-employment income (Form 8959, 
    line 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.                       
13. Enter the total of any: 
    • Amount from Part II, line 2, plus 
    • Employee social security and Medicare tax on tips not reported to employer from Form 4137 
    and shown on the dotted line next to Part I, line 6, plus
    • Uncollected employee social security and Medicare tax on wages from Form 8919 shown on 
the dotted line next to Part I, line 6, plus 
    • Uncollected employee social security tax and Medicare tax on tips and group-term life 
    insurance (see instructions for Part I, line 6) shown on the dotted line next to Part I, line 6, plus
    • Amount on Form 8959, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                    13.                       
14. Add lines 12 and 13. Enter the result  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                     14.                       
15. Enter the amount, if any, of Additional Medicare Tax withheld (Form 8959, line 22) . . . . . . . . . . . .                                                     15.                       
16. Subtract line 15 from line 14. Enter the result . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                          16.                       
17. Enter the amount, if any, from Part I, line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                      17.                       
18. Is the amount on line 16 more than the amount on line 17? 
       No. Stop. You can't claim the credit.
      Yes. Subtract line 17 from line 16. Enter the result . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                  18.  
19. Additional child tax credit. Enter the smaller of line 11 or line 18 here and on Form 1040-SS, Part II, 
    line 3  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   19.  

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nondeductible entertainment 1040), and Business Expenses in If your partnership was engaged
expenses, see Pub. 463. chapter 8 of Pub. 334. solely in the operation of a group
investment program, earnings from
Line 22b
Part IV—Profit or Loss the operation aren't self-employment
Enter your total deductible business
From Business (Sole earnings for either the general or
meals. This includes expenses for limited partners.
Proprietorship) meals while traveling away from home
For assistance with Part IV, see the for business. For more information If a partner died and the
Instructions for Schedule C (Form about which expenses are deductible partnership continued, include in
1040), Profit or Loss From Business, meal expenses and which are self-employment income the
and Pub. 334. nondeductible entertainment deceased partner's distributive share
Accounting Methods for Small expenses, see Pub. 463. of the partnership's ordinary income
Business Taxpayers Line 25a or loss through the end of the month
in which the partner died. See section
If you are a small business taxpayer List your other expenses and the
1402(f) for more information.
(defined later), you may be eligible to amounts on line 25a. If you can’t enter
use the cash method of accounting all of your other expenses on the lines
If you were married and both you
and be exempt from capitalizing provided, enter “Other” and the total of
and your spouse were partners in a
certain expenses under section 263A. the expenses not already listed on
partnership, each of you must report
In addition, you might not be required line 25a on the last line under line 25a.
your net earnings from
to account for inventories under Combine the amounts reported on
self-employment from the partnership.
section 471(a) and you might not be line 25a and enter the total on
Each of you must complete a
subject to the business interest line 25b.
separate Part V. If only one of you was
expense limitation. For more
a partner in a partnership, the spouse
information, see Pub. 334 and Pub. Part V—Self-Employment
who was the partner must pay SE tax
538. Tax on all of their share of partnership
Small business taxpayer. For tax If you are filing a joint return income.
years beginning in 2022, a small ! and both you and your spouse Community income. Your own
business taxpayer is a taxpayer that CAUTION have income subject to SE
distributive share of partnership
has average annual gross receipts of tax, you must each complete a income is included in figuring your net
$27 million or less for the 3 prior tax separate Part V. This includes those earnings from self-employment.
years and is not a tax shelter as who made a joint election to be taxed Unlike the division of that income
defined in section 448(d)(3). The as a QJV. between spouses for figuring income
gross receipts test amount under
tax, no part of your share can be
section 448(c) is indexed for inflation. What Is Included in Net included in figuring your spouse's net
See Pub. 538 and Pub. 334 for
Earnings From earnings from self-employment.
taxpayers that have had a short tax
year or have not been in existence for Self-Employment
3 years. In most cases, net earnings include Share Farming
your net profit from a farm or nonfarm
Lines 2a and 2g business. If you were a partner in a You are considered self-employed if
You might not be required to account partnership, see the following you produced crops or livestock on
for inventories under section 471(a). instructions. someone else's land for a share of the
For more information, see Pub. 334 crops or livestock produced (or a
and Pub. 538. Partnership Income or Loss share of the proceeds from the sale of
them). This applies even if you paid
Line 7 another person (an agent) to do the
When figuring your total net earnings
If you claim any car or truck expenses from self-employment, include your actual work or management for you.
(actual or the standard mileage rate), share of partnership income or loss For details, see Pub. 225.
you must provide the information attributable to a trade or business and
requested in Part V of Form 4562. Be any guaranteed payments for services Other Income and Losses
sure to attach Form 4562 to your or the use of capital. However, if you Included in Net Earnings
return. were a limited partner, include only From Self-Employment
Line 14 guaranteed payments for services you
actually rendered to or on behalf of
Your business interest expense 1. Rental income from a farm if, as
the partnership.
deduction may be limited. The landlord, you materially participated in
Instructions for Form 8990 explain If you were a general partner, the production or management of the
when a business interest expense reduce lines 1a and 2 of Part V for any production of farm products on the
deduction is limited, who is required to section 179 expense deduction, oil or land. This income is farm earnings. To
file Form 8990, and how certain gas depletion, and unreimbursed determine if you materially
businesses may elect out of the partnership expenses. Attach an participated in farm management or
business interest expense limitation. explanation of these deductions. production, don’t consider the
For more information, see the activities of any agent who acted for
Instructions for Schedule C (Form you. The material participation tests

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for landlords are explained in Pub. 11. Recapture amounts under products on the land. See Pub. 225
225. sections 179 and 280F included in for details.
2. Cash or a payment-in-kind from gross income because the business 6. Payments you receive from the
the Department of Agriculture for use of the property dropped to 50% or Conservation Reserve Program
participating in a land diversion less. Don’t include amounts you (CRP) if you are receiving social
program. recaptured on the disposition of security benefits for retirement or
property. See Form 4797 for more
3. Payments for the use of rooms disability. Deduct these payments on
information.
or other space when you also Part V, line 1b.
provided substantial services for the 12. Generally, fees you received as 7. Dividends on shares of stock
convenience of your tenants. a professional fiduciary. This may also and interest on bonds, notes, etc., if
Examples are hotel rooms, boarding apply to fees paid to you as a you didn’t receive the income in the
houses, tourist camps or homes, nonprofessional fiduciary if the fees course of your trade or business as a
trailer parks, parking lots, relate to active participation in the dealer in stocks or securities.
warehouses, and storage garages. operation of the estate's business or
8. Gain or loss from:
See Pub. 334 for more information. the management of an estate that
required extensive management a. The sale or exchange of a
4. Income from the retail sale of capital asset;
activities over a long period of time.
newspapers and magazines if you
were age 18 or older and kept the 13. Gain or loss from section 1256 b. Certain transactions in timber,
profits. contracts or related property by an coal, or domestic iron ore; or
options or commodities dealer in the c. The sale, exchange, involuntary
5. Income you receive as a direct
normal course of dealing in or trading conversion, or other disposition of
seller. Newspaper carriers or
section 1256 contracts. property unless the property is stock
distributors of any age are direct
in trade or other property that would
sellers if certain conditions apply. See Income and Losses be includible in inventory, or held
Pub. 334 for details. Not Included in Net Earnings primarily for sale to customers in the
6. Amounts received by current or From Self-Employment ordinary course of business.
former self-employed insurance
1. Salaries, fees, and other 9. Net operating losses from other
agents and salespersons that are:
income subject to social security or years.
a. Paid after retirement but figured Medicare tax that you received for 10. The qualified business income
as a percentage of commissions performing services as an employee, deduction under section 199A.
received from the paying company including services performed as a
before retirement, public official (except as a fee basis 11. Termination payments you
b. Renewal commissions,or government employee as discussed received as a former insurance
c. Deferred commissions paid in item 8 under Other Income and salesperson if all of the following
after retirement for sales made before Losses Included in Net Earnings From conditions are met.
retirement. Self-Employment, earlier). a. The payment was received from
2. Fees received for services an insurance company because of
However, certain termination performed as a notary public. services you performed as an
payments received by former However, if you have other earnings insurance salesperson for the
insurance salespersons aren't of $400 or more subject to SE tax, on company.
included in net earnings from the dotted line next to Part V, line 3, b. The payment was received after
self-employment (as explained in item enter “Exempt—Notary” and show the termination of your agreement to
11 under Income and Losses Not amount of your net profit as a notary perform services for the company.
Included in Net Earnings From public included on line 2. Subtract that c. You didn’t perform any services
Self-Employment, later). amount from the total of lines 1a, 1b, for the company after termination and
7. Income of certain crew and 2; and enter the result on line 3. before the end of the year in which
members of fishing vessels with 3. Income you received as a you received the payment.
crews of normally fewer than 10 retired partner under a written d. You entered into a covenant not
people. See Pub. 334 for details. partnership plan that provides for to compete against the company for at
8. Fees as a state or local lifelong periodic retirement payments least a 1-year period beginning on the
government employee if you were if you had no other interest in the date of termination.
paid only on a fee basis and the job partnership and did not perform e. The amount of the payment
wasn’t covered under a federal-state services for it during the year. depended primarily on policies sold
social security coverage agreement. 4. Income from real estate rentals by or credited to your account during
9. Interest received in the course if you didn’t receive the income in the the last year of the agreement, or the
of any trade or business, such as course of a trade or business as a real extent to which those policies remain
interest on notes or accounts estate dealer. in force for some period after
receivable. 5. Income from farm rentals termination, or both.
10. Fees and other payments (including rentals paid in crop shares) f. The amount of the payment did
received by you for services as a if, as landlord, you did not materially not depend to any extent on length of
director of a corporation. participate in the production or service or overall earnings from
management of the production of farm services performed for the company

-16- Instructions for Form 1040-SS (2022)

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(regardless of whether eligibility for loss or a small amount of income from nonfarm income. Net nonfarm profits
the payment depended on length of self-employment. But the optional are the total of the amounts from Part
service). methods may require you to pay SE IV, line 27, and your distributive share
tax when you would otherwise not be from other than farm partnerships.
Line 1b required to pay.
If you were receiving social security To use this method, you must also
retirement or social security disability If you’re filing a joint return and both be regularly self-employed. You meet
benefits at the time you received your you and your spouse choose to use this requirement if your actual net
Conservation Reserve Program an optional method to figure net earnings from self-employment were
(CRP) payment(s), include the earnings from self-employment, you $400 or more in 2 of the 3 years
amount of your taxable CRP must each complete and attach a preceding the year you use the
payment(s) in the total on line 1b. The separate Part VI. nonfarm optional method. The net
earnings of $400 or more could be
amount of these payments is included You can change the method after
from either farm or nonfarm earnings
on Part III, line 6, and in information you file your return. That is, you can
or both. The net earnings include your
received from farm partnerships change from the regular to the
distributive share of partnership
showing your distributive share. optional method or from the optional
income or loss subject to SE tax.
Lines 4a Through 4c to the regular method. To do this, file
a new Form 1040-SS. See Corrected
If both lines 4a and 4c are less than Use of the nonfarm optional
Returns, later.
$400 and you have deducted CRP method from nonfarm
self-employment is limited to 5 years.
payments on line 1b, combine lines 1a Farm Optional Method
The 5 years don’t have to be
and 2. You may use this method to figure consecutive.
• If the total of lines 1a and 2 is $434 your net earnings from farm
or more, complete Part V through self-employment if your gross farm Under this method, report on Part
line 4c. Enter zero on Part I, line 3, income was $9,060 or less, or your VI, line 4, the smaller of two-thirds of
unless you also have church net farm profits were less than $6,540. your gross nonfarm income (not less
employee income. If you also have Net farm profits are the total of the than zero), or the amount on Part VI,
church employee income, see Church amounts from Part III, line 36, and line 3. But you can't report less than
Employees, earlier. Also complete your distributive share from farm your actual net earnings from nonfarm
lines 5a and 5b and the rest of Part V, partnerships, minus the amount you self-employment.
as appropriate. would have entered on Part V, line 1b,
• If the total of lines 1a and 2 is less had you not used the optional Figure your share of gross income
than $434, do not complete Part V method. from a nonfarm partnership in the
unless you choose to use an optional same manner as a farm partnership.
method to figure your SE tax or you There is no limit on how many For details, see Farm Optional
have church employee income. If you years you can use this method. Method, earlier.
have church employee income, see Under this method, report on Part Using Both Optional Methods
Church Employees, earlier. Also VI, line 2, the smaller of two-thirds of If you have both farm and nonfarm
complete lines 5a and 5b and the rest your gross farm income (not less than earnings, and can use both optional
of Part V, as appropriate. zero), or $6,040. This method can methods, you can report less than
Line 8b increase or decrease your net your total actual net earnings from
If you received tips of $20 or more in self-employment farm earnings. You farm and nonfarm self-employment,
any month and didn’t report the full can use this method even if your but you can't report less than your
amount to your employer, you must farming business had a loss. actual net earnings from nonfarm
file Form 4137 with Form 1040-SS For a farm partnership, figure your self-employment alone.
(see Part I, line 6, earlier). Enter on share of gross income based on the If you use both methods to figure
line 8b the amount from Form 4137, partnership agreement. With net earnings from self-employment,
line 10. guaranteed payments, your share of you can't report more than $6,040 of
Line 8c the partnership's gross income is your net earnings from self-employment.
guaranteed payments plus your share
If you are an employee who received of the gross income after it is reduced
wages from an employer who didn’t by all guaranteed payments made by Completing Your Return
withhold social security and Medicare the partnership. If you were a limited
tax, you must file Form 8919 with partner, include only guaranteed Third Party Designee
Form 1040-SS (see Part I, line 5, payments for services you actually If you want to allow your preparer, a
earlier). Enter on line 8c the amount rendered to or on behalf of the friend, a family member, or any other
from Form 8919, line 10. partnership. person you choose to discuss your
2022 tax return with the IRS, check
Part VI—Optional Methods Nonfarm Optional Method the “Yes” box in the “Third Party
To Figure Net Earnings You may be able to use this method to Designee” area on page 1 of your
The optional methods may give you figure your net earnings from nonfarm return. Also, enter the designee's
credit toward your social security self-employment if your net nonfarm name, phone number, and any five
coverage even though you have a profits were less than $6,540 and also digits the designee chooses as their
less than 72.189% of your gross personal identification number (PIN).

Instructions for Form 1040-SS (2022) -17-

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  If you check the “Yes” box, you and     Requirements for an Electronic            jointly, may use your prior-year PIN to 
your spouse if filing a joint return are  Return                                    verify your identity instead of your 
authorizing the IRS to call the                                                     prior-year AGI. The prior-year PIN is 
                                          To file your return electronically, you 
designee to answer any questions                                                    the five-digit PIN you used to 
                                          must sign the return electronically 
that may arise during the processing                                                electronically sign your 2021 return.)
                                          using a personal identification number 
of your return. You are also 
                                          (PIN) and provide the information                 You can't use the Self-Select 
authorizing the designee to:
                                          described below. If you are filing                PIN method if you are a 
• Give the IRS any information that is                                              CAUTION!
                                          online using software, you must use a             first-time filer under age 16 at 
missing from your return;
                                          Self-Select PIN. If you are filing        the end of 2022.
• Call the IRS for information about 
                                          electronically using a tax practitioner, 
the processing of your return or the                                                Practitioner PIN. The Practitioner 
                                          you can use a Self-Select PIN or a 
status of your refund or payment(s);                                                PIN method allows you to authorize 
                                          Practitioner PIN. For 2022, if we 
• Receive copies of notices or                                                      your tax practitioner to enter or 
                                          issued you an identity protection 
transcripts related to your return, upon                                            generate your PIN. Your electronic 
                                          personal identification number (IP 
request; and                                                                        return is considered a validly signed 
                                          PIN) (as described in more detail 
• Respond to certain IRS notices                                                    return only when it includes your PIN; 
                                          below), all six digits of your IP PIN 
about math errors, offsets, and return                                              last name; date of birth; and IP PIN, if 
                                          must appear in the IP PIN spaces 
preparation.                                                                        applicable. If you're filing jointly, your 
                                          provided next to the space for your 
  You aren't authorizing the designee     occupation for your electronic            electronic return must also include 
to receive any refund check, bind you     signature to be complete. Failure to      your spouse's PIN; last name; date of 
to anything (including any additional     include an issued IP PIN on the           birth; and IP PIN, if applicable, in 
tax liability), or otherwise represent    electronic return will result in an       order to be considered validly signed. 
you before the IRS. If you want to        invalid signature and a rejected return.  The practitioner can provide you with 
expand the designee's authorization,      If you are filing a joint return and both details.
see Pub. 947.                             taxpayers were issued IP PINs, enter      Daytime Phone Number
                                          both IP PINs in the spaces provided.
  The authorization will automatically                                              Providing your daytime phone number 
end no later than the due date            Self-Select PIN. The Self-Select PIN      can help speed the processing of your 
(without regard to extensions) for filing method allows you to create your own      return. If we have questions about 
your 2023 tax return. This is April 15,   PIN. If you are married filing jointly,   items on your return and you can 
2024, for most people.                    you and your spouse will each need to     answer our questions over the phone, 
                                          create a PIN and enter these PINs as      we may be able to continue 
Sign Your Return                          your electronic signatures.               processing your return without mailing 
Form 1040-SS isn't considered a valid     A PIN is any combination of five          you a letter. If you are filing a joint 
return unless you sign it in              digits you choose except five zeros. If   return, you can enter either your or 
accordance with the requirements in       you use a PIN, there is nothing to sign   your spouse's daytime phone number.
these instructions. If you are filing a   and nothing to mail—not even your 
                                                                                    Identity Protection PIN
joint return, your spouse must also       Forms W-2.
sign. If your spouse can't sign the                                                         All taxpayers are now eligible 
return, see Pub. 501. Be sure to date     Your electronic return is considered 
your return and enter your                a validly signed return only when it      TIP     for an Identity Protection 
occupation(s). If you have someone        includes your PIN, last name, date of             Personal Identification 
prepare your return, you are still        birth, IP PIN, if applicable, and your    Number (IP PIN). For more 
responsible for the correctness of the    adjusted gross income (AGI) from          information, see Pub. 5477. To apply 
return. If your return is signed by a     your originally filed 2021 federal        for an IP PIN, go to IRS.gov/IPPIN and 
representative for you, you must have     income tax return, if applicable. If      use the Get an IP PIN tool.
a power of attorney attached that         you're filing jointly, your electronic    For 2022, if you received an IP PIN 
specifically authorizes the               return must also include your             from the IRS, enter it in the IP PIN 
representative to sign your return. To    spouse's PIN; last name; date of birth;   spaces provided next to your daytime 
do this, you can use Form 2848. If you    IP PIN, if applicable, and AGI, if        phone number. You must correctly 
are filing a joint return with your       applicable, in order to be considered     enter all six numbers of your IP PIN. If 
spouse who died in 2022, see Death        validly signed. Don’t use your AGI        you didn’t receive an IP PIN, leave 
of a Taxpayer, later.                     from an amended return (Form              these spaces blank.
                                          1040-X) or a math error correction 
Requirements for a Paper                  made by the IRS. AGI is the amount                New IP PINs are generated 
Return                                    shown on your 2021 Form 1040 or           !       every year. They will generally 
You must handwrite your signature on      1040-SR, line 11. If you don’t have       CAUTION be sent out by mid-January 
your return if you file it on paper.      your 2021 income tax return, or you       2023. Use this IP PIN on your 2022 
Digital, electronic, or typed-font        didn't file a 2021 Form 1040 or           return as well as any prior-year returns 
signatures are not valid signatures for   1040-SR, call the IRS at                  you file in 2023.
Forms 1040-SS filed on paper.             800-908-9946 to get a free transcript 
                                          of your return or go to IRS.gov/          If you are filing a joint return and 
                                          Transcript. (If you filed electronically  both taxpayers receive IP PINs, both 
                                          last year, you, and your spouse if filing the primary taxpayer and the spouse 

                                                    -18-                            Instructions for Form 1040-SS (2022)

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must enter an IP PIN on Form             How Do I File My Corrected Return         name, and the date of death across 
1040-SS.                                 Electronically?                           the top of the return. If this information 
                                                                                   isn't provided, it may delay the 
If you need more information or                                                    processing of the return.
answers to frequently asked              You should contact your preferred tax 
questions on how to use the IP PIN, or   software provider to verify their 
                                                                                   If your spouse died in 2022 and you 
if you received an IP PIN but            participation and for specific 
                                                                                   didn't remarry in 2022, or if your 
misplaced it, go to IRS.gov/IPPIN. If    instructions needed to submit your 
                                                                                   spouse died in 2023 before filing a 
you received an IP PIN but misplaced     corrected return and to answer any 
                                                                                   return for 2022, you can file a joint 
it, you can try to retrieve it online at questions.
                                                                                   return. A joint return should show your 
IRS.gov/IPPIN. If you're unable to                                                 spouse's 2022 income before death 
retrieve your IP PIN online, call        How Many Corrected Returns Can            and your income for all of 2022. Enter 
800-908-4490.                            Be Filed Electronically?                  “Filing as surviving spouse” in the 
Understanding identity theft.     Go to                                            area where you sign the return. If 
IRS.gov//Identity-Theft-Central for      You are allowed to electronically file    someone else is the personal 
information and videos.                  up to three “accepted” corrected          representative, they must also sign.
                                         returns. After the third accepted 
Paid Preparer Must Sign Your             corrected return, you must file the       The surviving spouse or personal 
Return                                   corrected return on paper.                representative should promptly notify 
Generally, anyone you pay to prepare                                               all payers of income, including 
your return must sign it and include     Will Filing My Corrected Return Be        financial institutions, of the taxpayer's 
                                                                                   death. This will ensure the proper 
their Preparer Tax Identification        Processed Faster When Filed 
                                                                                   reporting of income earned by the 
Number (PTIN) in the space provided.     Electronically?                           taxpayer's estate or heirs. A deceased 
The preparer must give you a copy of 
                                                                                   taxpayer's SSN should not be used 
the return for your records. Someone     Currently, the normal processing time     for tax years after the year of death, 
who prepares your return but doesn't     of up to 16 weeks also applies to         except for estate tax return purposes.
charge you shouldn’t sign your return.   electronically filed corrected returns.
If your paid preparer is                                                           Claiming a Refund for a Deceased 
self-employed, then the paid preparer    When Is a New Form 8879                   Taxpayer
should check the “self-employed”         Required?
checkbox.
                                                                                   If you are filing a joint return with your 
                                         A new Form 8879 is required each          deceased spouse, you only need to 
Additional Information                   time a corrected Form 1040-SS is          file the tax return to claim the refund. If 
                                         electronically filed.                     you are a court-appointed 
Corrected Returns                                                                  representative, file the return and 
                                         Electronically filing corrected 
File a new Form 1040-SS to change a      Form 1040-SS, frequently asked            include a copy of the certificate that 
Form 1040-SS you already filed. If you   questions. Go to IRS.gov/filing/          shows your appointment.
filed Form 1040-SS but should have       amended-return-frequently-asked-
filed Form 1040, file a corrected return questions for answers to your             For more details, use Tax Topic 
on Form 1040. In either case, at the     questions.                                356 or see Pub. 559.
top of page 1 of the corrected return, 
enter “CORRECTED” in dark bold           Checking the status of a corrected        Interest and Penalties
letters followed by the date. In most    return. Go to IRS.gov/WMAR to             You don’t have to figure the amount of 
cases, an amended Form 1040-SS           track the status of a Form 1040-SS        any interest or penalties you may owe. 
(or Form 1040, if applicable) must be    corrected return. Please note that it     The IRS will send you a bill for any 
filed within 3 years after the date on   can take up to 3 weeks from the date      amount due.
which the original return was filed or   you filed your corrected return for it to 
within 2 years after the tax was paid,   show up in our system and processing 
                                                                                   Interest
whichever is later.                      it can take up to 16 weeks.
                                         Death of a Taxpayer                       The IRS will charge you interest on 
Can I File My Corrected Return           If a taxpayer died before filing a return taxes not paid by their due date, even 
Electronically?                          for 2022, the taxpayer's spouse or        if an extension of time to file is 
                                         personal representative may have to       granted. The IRS will also charge you 
1. If you need to correct your           file and sign a return for that taxpayer. interest on penalties imposed for 
2019, 2020, 2021, or 2022 Form           A personal representative can be an       failure to file, negligence, fraud, 
1040-SS, you can now file                executor, administrator, or anyone        substantial or gross valuation 
electronically using available tax       who is in charge of the deceased          misstatements, substantial 
software products.                       taxpayer's property. If the deceased      understatements of tax, and 
2. If correcting a prior-year return,    taxpayer didn't have to file a return but reportable transaction 
and the original return for that year    had tax withheld, a return must be        understatements. Interest is charged 
was filed on paper during the current    filed to get a refund. The person who     on the penalty from the due date of 
processing year, then the corrected      files the return must enter               the return (including extensions).
return must be filed on paper.           “Deceased,” the deceased taxpayer's 

Instructions for Form 1040-SS (2022)                     -19-

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Penalties                                     Preparing and filing your tax re-           Also, the IRS offers Free Fillable 
Late filing. If you don’t file your           turn. After receiving all your wage       Forms, which can be completed 
return by the due date (including             and earnings statements (Forms W-2,       online and then filed electronically 
extensions), the penalty is usually 5%        W-2G, 1099-R, 1099-MISC,                  regardless of income.
of the amount due for each month or           1099-NEC, etc.); unemployment             Using online tools to help prepare 
part of a month your return is late,          compensation statements (by mail or       your return.  Go to IRS.gov/Tools for 
unless you have a reasonable                  in a digital format) or other             the following.
explanation. If you have a reasonable         government payment statements             • The Earned Income Tax Credit 
explanation for filing late, include it       (Form 1099-G); and interest, dividend,    Assistant IRS.gov/EITCAssistant (   ) 
with your return. The penalty can be          and retirement statements from banks      determines if you’re eligible for the 
as much as 25% of the tax due. The            and investment firms (Forms 1099),        earned income credit (EIC).
penalty is 15% per month, up to a             you have several options to choose        • The Online EIN Application 
maximum of 75%, if the failure to file is     from to prepare and file your tax         (IRS.gov/EIN) helps you get an 
fraudulent. If your return is more than       return. You can prepare the tax return    employer identification number (EIN) 
60 days late, the minimum penalty will        yourself, see if you qualify for free tax at no cost.
be $450 or the amount of any tax you          preparation, or hire a tax professional   • The Tax Withholding Estimator 
owe, whichever is smaller.                    to prepare your return.                   (IRS.gov/W4app) makes it easier for 
Late payment of tax. If you pay your          Free options for tax preparation.         you to estimate the federal income tax 
taxes late, the penalty is usually  /  of 1 2 Go to IRS.gov to see your options for     you want your employer to withhold 
1% of the unpaid amount for each              preparing and filing your return online   from your paycheck. This is tax 
month or part of a month the tax isn't        or in your local community, if you        withholding. See how your withholding 
paid. The penalty can be as much as           qualify, which include the following.     affects your refund, take-home pay, or 
                                                                                        tax due.
25% of the unpaid amount. It applies          • Free File. This program lets you 
                                                                                        • The First-Time Homebuyer Credit 
to any unpaid tax on the return. This         prepare and file your federal individual 
                                                                                        Account Look-up IRS.gov/ (
penalty is in addition to interest            income tax return for free using 
                                                                                        HomeBuyer) tool provides information 
charges on late payments.                     brand-name tax-preparation-and-filing 
                                                                                        on your repayments and account 
                                              software or Free File fillable forms. 
                                                                                        balance.
Frivolous return.   In addition to any        However, state tax preparation may 
                                                                                        • The Sales Tax Deduction 
other penalties, the law imposes a            not be available through Free File. Go 
                                                                                        Calculator IRS.gov/SalesTax (    ) figures 
penalty of $5,000 for filing a frivolous      to IRS.gov/FreeFile to see if you 
                                                                                        the amount you can claim if you 
return. A frivolous return is one that        qualify for free online federal tax 
                                                                                        itemize deductions on Schedule A 
doesn't contain information needed to         preparation, e-filing, and direct 
                                                                                        (Form 1040).
figure the correct tax or shows a             deposit or payment options.
substantially incorrect tax because             VITA. The Volunteer Income Tax                Getting answers to your tax 
                                              •
you take a frivolous position or desire       Assistance (VITA) program offers free           questions. On IRS.gov, you 
to delay or interfere with the tax laws.      tax help to people with                         can get up-to-date information 
This includes altering or striking out        low-to-moderate incomes, persons          on current events and changes in tax 
the preprinted language above the             with disabilities, and                    law.
space where you sign. For a list of           limited-English-speaking taxpayers        • IRS.gov/Help: A variety of tools to 
positions identified as frivolous, see        who need help preparing their own tax     help you get answers to some of the 
Notice 2010-33, 2010-17 I.R.B. 609,           returns. Go to IRS.gov/VITA,              most common tax questions.
available at IRS.gov/irb/                     download the free IRS2Go app, or call     • IRS.gov/ITA: The Interactive Tax 
2010-17_IRB#NOT-2010-33.                      800-906-9887 for information on free      Assistant, a tool that will ask you 
Other. Other penalties can be                 tax return preparation.                   questions and, based on your input, 
imposed for, among other things,              • TCE. The Tax Counseling for the         provide answers on a number of tax 
negligence, substantial                       Elderly (TCE) program offers free tax     law topics.
understatement of tax, reportable             help for all taxpayers, particularly      • IRS.gov/Forms: Find forms, 
transaction understatements, filing an        those who are 60 years of age and         instructions, and publications. You will 
erroneous refund claim, and fraud.            older. TCE volunteers specialize in       find details on the most recent tax 
Criminal penalties may be imposed             answering questions about pensions        changes and interactive links to help 
for willful failure to file, tax evasion,     and retirement-related issues unique      you find answers to your questions.
making a false statement, or identity         to seniors. Go to IRS.gov/TCE,            • You may also be able to access tax 
theft. See Pub. 17 for details on some        download the free IRS2Go app, or call     law information in your electronic filing 
of these penalties.                           888-227-7669 for information on free      software.
                                              tax return preparation.
                                              •
How To Get Tax Help                             MilTax. Members of the U.S.             Need someone to prepare your tax 
If you have questions about a tax             Armed Forces and qualified veterans       return? There are various types of 
issue, need help preparing your tax           may use MilTax, a free tax service        tax return preparers, including 
return, or want to download free              offered by the Department of Defense      enrolled agents, certified public 
publications, forms, or instructions, go      through Military OneSource. For more      accountants (CPAs), accountants, 
to IRS.gov to find resources that can         information, go to MilitaryOneSource      and many others who don’t have 
help you right away.                          (MilitaryOneSource.mil/MilTax).           professional credentials. If you 
                                                                                        choose to have someone prepare 

                                                                -20-                      Instructions for Form 1040-SS (2022)

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your tax return, choose that preparer Online tax information in other lan- dedicated eBook readers, and eBook
wisely. A paid tax preparer is: guages. You can find information on functionality may not operate as
• Primarily responsible for the overall IRS.gov/MyLanguage if English isn’t intended.
substantive accuracy of your return, your native language. Access your online account (indi-
• Required to sign the return, and
• Required to include their preparer Free Over-the-Phone Interpreter vidual taxpayers only). Go to
tax identification number (PTIN). (OPI) Service. The IRS is committed IRS.gov/Account to securely access
to serving our multilingual customers information about your federal tax
Although the tax preparer always account.
by offering OPI services. The OPI
signs the return, you're ultimately • View the amount you owe and a
Service is a federally funded program
responsible for providing all the breakdown by tax year.
and is available at Taxpayer
information required for the preparer • See payment plan details or apply
Assistance Centers (TACs), other IRS
to accurately prepare your return. for a new payment plan.
offices, and every VITA/TCE return
Anyone paid to prepare tax returns for • Make a payment or view 5 years of
site. The OPI Service is accessible in
others should have a thorough payment history and any pending or
more than 350 languages.
understanding of tax matters. For scheduled payments.
more information on how to choose a Accessibility Helpline available for • Access your tax records, including
tax preparer, go to Tips for Choosing taxpayers with disabilities. key data from your most recent tax
a Tax Preparer on IRS.gov. Taxpayers who need information return, and transcripts.
about accessibility services can call
Coronavirus. IRS.gov/Coronavirus • View digital copies of select notices
833-690-0598. The Accessibility
for links to information on the impact from the IRS.
Helpline can answer questions related
of the coronavirus, as well as tax relief • Approve or reject authorization
to current and future accessibility
available for individuals and families, requests from tax professionals.
products and services available in
small and large businesses, and • View your address on file or
alternative media formats (for
tax-exempt organizations. manage your communication
example, braille, large print, audio, preferences.
Employers can register to use etc.). The Accessibility Helpline does
Business Services Online. The not have access to your IRS account. Tax Pro Account. This tool lets your
Social Security Administration (SSA) For help with tax law, refunds, or tax professional submit an
offers online service at SSA.gov/ account-related issues, go to IRS.gov/ authorization request to access your
employer for fast, free, and secure LetUsHelp. individual taxpayer IRS online
online W-2 filing options to CPAs, account..
accountants, enrolled agents, and Note. Form 9000, Alternative Media For more information, go to
individuals who process Form W-2, Preference, or Form 9000(SP) allows IRS.gov/TaxProAccount.
Wage and Tax Statement, and Form you to elect to receive certain types of
W-2c, Corrected Wage and Tax written correspondence in the Using direct deposit. The fastest
Statement. following formats. way to receive a tax refund is to file
• Standard Print. electronically and choose direct
IRS social media. Go to IRS.gov/ • Large Print. deposit, which securely and
SocialMedia to see the various social • Braille. electronically transfers your refund
media tools the IRS uses to share the • Audio (MP3). directly into your financial account.
latest information on tax changes, • Plain Text File (TXT). Direct deposit also avoids the
scam alerts, initiatives, products, and • Braille Ready File (BRF). possibility that your check could be
services. At the IRS, privacy and lost, stolen, destroyed, or returned
security are our highest priority. We Disasters. Go to Disaster Assistance undeliverable to the IRS. Eight in 10
use these tools to share public and Emergency Relief for Individuals taxpayers use direct deposit to
information with you. Don’t post your and Businesses to review the receive their refunds. If you don’t have
social security number (SSN) or other available disaster tax relief. a bank account, go to IRS.gov/
confidential information on social Getting tax forms and publica- DirectDeposit for more information on
media sites. Always protect your tions. Go to IRS.gov/Forms to view, where to find a bank or credit union
identity when using any social download, or print all the forms, that can open an account online.
networking site. instructions, and publications you may Getting a transcript of your return.
The following IRS YouTube need. Or, you can go to IRS.gov/ The quickest way to get a copy of your
channels provide short, informative OrderForms to place an order. tax transcript is to go to IRS.gov/
videos on various tax-related topics in Getting tax publications and in- Transcripts. Click on either “Get
English, Spanish, and ASL. structions in eBook format. You Transcript Online” or “Get Transcript
• Youtube.com/irsvideos. can also download and view popular by Mail” to order a free copy of your
• Youtube.com/irsvideosmultilingua tax publications and instructions transcript. If you prefer, you can order
• Youtube.com/irsvideosASL (including the Instructions for Form your transcript by calling
Watching IRS videos. The IRS 1040) on mobile devices as eBooks at 800-908-9946.
Video portal (IRSVideos.gov) contains IRS.gov/ebooks. Reporting and resolving your
video and audio presentations for tax-related identity theft issues.
individuals, small businesses, and tax Note. IRS eBooks have been tested Tax-related identity theft happens
•
professionals. using Apple's iBooks for iPad. Our when someone steals your personal
eBooks haven’t been tested on other

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information to commit tax fraud. Your • Electronic Federal Tax Payment preference to receive notices, letters,
taxes can be affected if your SSN is System: Best option for businesses. or other written communications from
used to file a fraudulent return or to Enrollment is required. the IRS in an alternative language.
claim a refund or credit. • Check or Money Order: Mail your You may not immediately receive
• The IRS doesn’t initiate contact with payment to the address listed on the written communications in the
taxpayers by email, text messages notice or instructions. requested language. The IRS’s
(including shortened links), telephone • Cash: You may be able to pay your commitment to LEP taxpayers is part
calls, or social media channels to taxes with cash at a participating retail of a multi-year timeline that is
request or verify personal or financial store. scheduled to begin providing
information. This includes requests for • Same-Day Wire: You may be able translations in 2023. You will continue
personal identification numbers to do same-day wire from your to receive communications, including
(PINs), passwords, or similar financial institution. Contact your notices and letters in English until they
information for credit cards, banks, or financial institution for availability, are translated to your preferred
other financial accounts. cost, and time frames. language.
• Go to IRS.gov/IdentityTheft, the IRS
Identity Theft Central webpage, for Note. The IRS uses the latest Contacting your local IRS office.
information on identity theft and data encryption technology to ensure that Keep in mind, many questions can be
security protection for taxpayers, tax the electronic payments you make answered on IRS.gov without visiting
professionals, and businesses. If your online, by phone, or from a mobile an IRS TAC. Go to IRS.gov/
SSN has been lost or stolen or you device using the IRS2Go app are safe LetUsHelp for the topics people ask
suspect you’re a victim of tax-related and secure. Paying electronically is about most. If you still need help, IRS
identity theft, you can learn what steps quick, easy, and faster than mailing in TACs provide tax help when a tax
you should take. a check or money order. issue can’t be handled online or by
• Get an Identity Protection PIN (IP . phone. All TACs now provide service
by appointment, so you’ll know in
PIN). IP PINs are six-digit numbers What if I can’t pay now? Go to advance that you can get the service
assigned to taxpayers to help prevent IRS.gov/Payments for more you need without long wait times.
the misuse of their SSNs on information about your options. Before you visit, go to IRS.gov/
fraudulent federal income tax returns. • Apply for an online payment TACLocator to find the nearest TAC
When you have an IP PIN, it prevents agreement IRS.gov/OPA ( ) to meet and to check hours, available
someone else from filing a tax return your tax obligation in monthly services, and appointment options.
with your SSN. To learn more, go to installments if you can’t pay your Or, on the IRS2Go app, under the
IRS.gov/IPPIN. taxes in full today. Once you complete Stay Connected tab, choose the
Ways to check on the status of the online process, you will receive Contact Us option and click on “Local
your refund. immediate notification of whether your Offices.”
• Go to IRS.gov/Refunds. agreement has been approved.
• Download the official IRS2Go app • Use the Offer in Compromise Pre- The Taxpayer Advocate Service
to your mobile device to check your Qualifier to see if you can settle your (TAS) Is Here To Help You
refund status. tax debt for less than the full amount What Is TAS?
• Call the automated refund hotline at you owe. For more information on the
800-829-1954. Offer in Compromise program, go to
TAS is an independent organization
IRS.gov/OIC.
within the IRS that helps taxpayers
Note. The IRS can’t issue refunds
Filing an amended return. Go to and protects taxpayer rights. Their job
before mid-February for returns that
IRS.gov/Form1040X for information is to ensure that every taxpayer is
claimed the EIC or the additional child
and updates. treated fairly and that you know and
tax credit (ACTC). This applies to the
entire refund, not just the portion Checking the status of your amen- understand your rights under the
associated with these credits. ded return. Go to IRS.gov/WMAR to Taxpayer Bill of Rights.
track the status of Form 1040-X
Making a tax payment. Go to How Can You Learn About Your
amended returns.
IRS.gov/Payments for information on Taxpayer Rights?
how to make a payment using any of Note. It can take up to 3 weeks from
the following options. the date you filed your amended The Taxpayer Bill of Rights describes
• IRS Direct Pay: Pay your individual return for it to show up in our system, 10 basic rights that all taxpayers have
tax bill or estimated tax payment and processing it can take up to 16 when dealing with the IRS. Go to
directly from your checking or savings weeks. TaxpayerAdvocate.IRS.gov to help
account at no cost to you.
• Debit or Credit Card: Choose an Understanding an IRS notice or you understand what these rights
approved payment processor to pay letter you’ve received. Go to mean to you and how they apply.
online or by phone. IRS.gov/Notices to find additional These are your rights. Know them.
• Electronic Funds Withdrawal: information about responding to an Use them.
Schedule a payment when filing your IRS notice or letter.
federal taxes using tax return What Can TAS Do For You?
Note. You can use Schedule LEP
preparation software or through a tax
(Form 1040), Request for Change in
professional. TAS can help you resolve problems
Language Preference, to state a that you can’t resolve with the IRS.
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And their service is free. If you qualify Low Income Taxpayer Clinics For a list of services, go to
for their assistance, you will be (LITCs) MyGuamtax.com.
assigned to one advocate who will
LITCs are independent from the IRS.
work with you throughout the process
LITCs represent individuals whose You can order forms and
and will do everything possible to
income is below a certain level and publications by calling
resolve your issue. TAS can help you
need to resolve tax problems with the 670-664-1000.
if:
IRS, such as audits, appeals, and tax
• Your problem is causing financial Puerto Rico
collection disputes. In addition, LITCs
difficulty for you, your family, or your
can provide information about
business; U.S. Internal Revenue Service
taxpayer rights and responsibilities in
• You face (or your business is 48 Carr 165 km.1.2
different languages for individuals
facing) an immediate threat of City View Plaza II Bldg.
who speak English as a second
adverse action; or Guaynabo, PR 00968-8000
language. Services are offered for
• You’ve tried repeatedly to contact
free or a small fee for eligible
the IRS but no one has responded, or To pay, call (787) 620-2323,
taxpayers. To find an LITC near you,
the IRS hasn’t responded by the date Option 2.
go to TaxpayerAdvocate.IRS.gov/
promised.
about-us/Low-Income-Taxpayer-
Clinics-LITC or see IRS Pub. 4134, Departamento de Hacienda
How Can You Reach TAS? Low Income Taxpayer Clinic List. Negociado de Asistencia
TAS has offices in every state, the Territory Resources Contributiva
P.O. Box 9024140
District of Columbia, and Puerto Rico. Addresses of walk-in sites in each
San Juan, P.R. 00902-4140
To find your advocate's number: territory and other ways to get forms
• Go to TaxpayerAdvocate.IRS.gov/ and publications are listed below. For a list of services, go to
Contact-Us;
• Download Pub. 1546, Taxpayer American Samoa Hacienda.pr.gov.
Advocate Service—We Are Here to
American Samoa Government
Help You, available at IRS.gov/ USVI
Tax Office
FormsPubs. If you do not have
Executive Office Building
Internet access, you can call the IRS U.S. Internal Revenue Service
First Floor
toll free at 800-829-3676 and ask for a Ron De Lugo Federal Building
Pago Pago, AS 96799
copy of Pub. 1546; or and Courthouse
• Check your local directory. 5500 Veterans Drive, Room 216
You can order forms and Charlotte Amalie, VI 00802
You can also call TAS at publications by calling
877-777-4778 and in: 684-633-4181.
USVI Bureau of Internal Revenue
• American Samoa, the CNMI, and (STT)
Guam: 808-566-2950 (in Hawaii); You can download forms by
• Puerto Rico, and USVI: going to americansamoa.gov/ 6115 Estate Smith Bay
787-522-8600 for Spanish, and tax-office. Suite 225
St. Thomas, VI 00802
787-522-8601 for English (in Puerto
Rico). CNMI
USVI Bureau of Internal Revenue
CNMI (STJ)
How Else Does TAS Help Division of Revenue and P.O. Box 8305
Taxpayers? Taxation St. John, VI 00831
Dandan Commercial Center
TAS works to resolve large-scale P.O. Box 5234 CHRB USVI Bureau of Internal Revenue
problems that affect many taxpayers. Saipan, MP 96950 (STX)
If you know of one of these broad 4008 Estate Diamond–Plot 7-B
issues, report it to them at IRS.gov/ You can order forms and Christiansted, VI 00820-4421
SAMS. Be sure not to include any publications by calling
personal taxpayer information. 670-664-1000. You can order forms and
publications by calling
TAS for Tax Professionals You can download forms by 340-715-1040 (STT),
going to Finance.gov.mp/ 340-777-1446 (STJ), and
TAS can provide a variety of forms.php. 340-773-1040 (STX).
information for tax professionals,
including tax law updates and Guam You can get forms and
guidance, TAS programs, and ways to publications at the Virgin
let TAS know about systemic Department of Revenue and Islands Bureau of Internal
problems you’ve seen in your Taxation Revenue at bir.vi.gov/form.
practice. Taxpayer Services Division
P.O. Box 23607
GMF, Guam 96921

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Note. The addresses indicated We ask for return information to information to other countries under a
above for the territories are subject to carry out the tax laws of the United tax treaty, or to federal and state
change. States. We need it to figure and agencies to enforce federal nontax
collect the right amount of tax. criminal laws, or to federal law
Disclosure, Privacy Act, and Pa- enforcement and intelligence
perwork Reduction Act Notice. If you do not file a return, do not agencies to combat terrorism.
The IRS Restructuring and Reform provide the information we ask for, or
Act of 1998, the Privacy Act of 1974, provide fraudulent information, you Keep this notice with your records.
and the Paperwork Reduction Act of may be charged penalties and be It may help you if we ask you for other
1980 require that when we ask you for subject to criminal prosecution. We information. If you have questions
information, we must first tell you our may also have to disallow any about the rules for filing and giving
legal right to ask for the information, exclusions, credits, deductions, or information, call or visit any IRS office.
why we are asking for it, and how it adjustments shown on the tax return.
The time needed to complete and
will be used. We must also tell you This could make the tax higher or
file this form will vary depending on
what could happen if we do not delay any refund, and the calculation
individual circumstances. The
receive it and whether your response of your social security benefits may be
estimated average time is:
is voluntary, required to obtain a affected. Interest may also be
benefit, or mandatory under the law. charged.
Recordkeeping. . . . . . . . 5 hr., 27 min.
This notice applies to all records Generally, tax returns and return Learning about the law or
and other material (in paper or information are confidential, as stated the form. . . . . . . . . . . . . 1 hr., 11 min.
electronic format) you file with us, in section 6103. However, section Preparing the form . . . . . 4 hr., 1 min.
including this tax return. It also applies 6103 allows or requires the IRS to Copying, assembling,
to any questions we need to ask you disclose or give the information shown and sending the form to
so we can complete, correct, or on your tax return to others as the IRS . . . . . . . . . . . . . 1 hr., 16 min.
process your return; figure your tax; described in the Code. For example,
and collect tax, interest, or penalties. we may disclose your tax information
Our legal right to ask for to the SSA for use in calculating your If you have comments concerning
information is Internal Revenue Code social security benefits; to the the accuracy of these time estimates
sections 6001, 6011, and 6012(a), Department of Justice to enforce the or suggestions for making this form
and their regulations. They say that tax laws, both civil and criminal; and simpler, we would be happy to hear
you must file a return or statement to cities, states, the District of from you. You can send us comments
with the IRS and pay to the United Columbia, and U.S. commonwealths from IRS.gov/FormComments or you
States Treasury any tax for which you or possessions to carry out their tax can write to the Internal Revenue
are liable. Your response is laws. Service, Tax Forms and Publications,
mandatory under these sections. We may disclose your tax 1111 Constitution Ave. NW, IR-6526,
Section 6109 requires you to provide information to other persons as Washington, DC 20224. Do not send
your identifying number on the return. necessary to obtain information the form to this address. Instead, see
This is so we know who you are, and needed to determine the amount of or Where To File in the General
can process your return and other to collect the tax you owe. We may Instructions, earlier.
papers. You must fill in all parts of the disclose your tax information to the Although we can't respond
tax form that apply to you. Comptroller General of the United individually to each comment
You are not required to provide the States to permit the Comptroller received, we do appreciate your
information requested on a form that General to review the Internal feedback and will consider your
is subject to the Paperwork Reduction Revenue Service. We may disclose comments as we revise our tax
Act unless the form displays a valid your tax information to Committees of products. We can't answer tax
OMB control number. Books or Congress; federal, state, and local questions sent to the above address.
records relating to a form or its child support agencies; and to other
instructions must be retained as long federal agencies for the purposes of
as their contents may become determining entitlement for benefits or
material in the administration of any the eligibility for and the repayment of
Internal Revenue law. loans. We may also disclose this

-24- Instructions for Form 1040-SS (2022)

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