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Caution: DRAFT—NOT FOR FILING
This is an early release draft of an IRS tax form, instructions, or publication,
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collection through the Federal Register process; for more info, click here.2021 Department of the Treasury
Internal Revenue Service
Instructions for Form
1040-SS
DRAFT AS OF
U.S. Self-Employment Tax Return (Including the Refundable Child Tax Credit for
Bona Fide Residents of Puerto Rico)
Section references are to the Internal The American Rescue Plan Act of claim the refundable child tax
Revenue Code unless otherwise noted. 2021 (the ARP) adds new sections to credit. If you are solely filing Form
the Internal Revenue Code to provide 1040-SS to claim the refundable child
January 28, 2022
General Instructions credits for qualified sick and family tax credit, you only need to complete
leave wages similar to the credits that Part I—Total Tax and Credits and Part
Future Developments were previously enacted under the II—Bona Fide Residents of Puerto
For the latest information about FFCRA and amended and extended Rico Claiming Refundable Child Tax
developments related to Form by the COVID-related Tax Relief Act Credit of the form.
1040-SS and its instructions, such as of 2020. The credits under sections
legislation enacted after they were 3131 and 3132 are available for New filing statuses for 2021. The
published, go to IRS.gov/ qualified leave wages paid for leave enhanced credit amount of the 2021
Form1040SS. taken after March 31, 2021, and RCTC phases out at different lower
before October 1, 2021. income levels for different filing
What's New Enhanced refundable child tax
statuses. The head of household and
qualifying widow(er) filing statuses
Due date of return. File Form credit (RCTC) (for bona fide resi-
were added to Form 1040-SS.
1040-SS by April 18, 2022. The due dents of Puerto Rico). Under the
Choosing the head of household or
date is April 18, instead of April 15, ARP, the child tax credit has been
qualifying widow(er) filing status may
because of the Emancipation Day enhanced for 2021. If you were a
increase your RCTC if your modified
holiday in the District of bona fide resident of Puerto Rico, the
AGI is more than $75,000.
Columbia—even if you don’t live in the following now apply.
District of Columbia. If you live in • You can claim the credit even if you Extension and expansion of credit
Maine or Massachusetts, you have didn't work and even if you received for qualified sick and family leave
until April 19, 2022. That is because of no income. You are not required to for certain household employees.
the Patriots' Day holiday in those have social security or Medicare taxes The ARP provides that certain
states. withheld, or have paid self-employed individuals can claim
self-employment (SE) tax. credits for up to 10 days of “paid sick
Virtual currency. You will need to • You can claim the credit even if you leave,” and up to 60 days of “paid
answer the question on page 1 of only have one qualifying child. family leave,” if they are unable to
Form 1040-SS about whether you • The child tax credit has been work or telework due to
engaged in a transaction involving extended to qualifying children under circumstances related to coronavirus.
virtual currency in 2021. See Virtual age 18.
Currency under Specific Instructions, • Depending on your modified Note. Self-employed individuals will
later. adjusted gross income (AGI), you may claim these credits on their territory
The COVID-19 related credit for receive an enhanced credit amount of income tax returns and not on the
qualified sick and family leave wa- up to $3,600 for a qualifying child 2021 Form 1040-SS.
ges has been extended and amen- under age 6 and up to $3,000 for a Repayment of self-employed tax
ded. The Families First Coronavirus qualifying child over age 5 and under and household taxes deferred in
Response Act (FFCRA) was age 18. 2020. In 2020, legislation allowed
amended by recent legislation. The • The enhanced credit amount certain individuals who filed Form
FFCRA requirement that employers begins to phase out where modified 1040-SS and/or Schedule H to defer
provide paid sick and family leave for AGI exceeds $150,000 in the case of the payment of 50% of the social
reasons related to COVID-19 (the a joint return or surviving spouse, security tax imposed for the period
employer mandate) expired on $112,500 in the case of a head of beginning on March 27, 2020, and
December 31, 2020. However, the household, and $75,000 in all other ending December 31, 2020, over the
COVID-related Tax Relief Act of 2020 cases. next 2 years. To make the 2021
extends the periods for which For more information, see Part deferred payment, see How
employers providing leave that II—Bona Fide Residents of Puerto Self-Employed Individuals and
otherwise meets the requirements of Rico Claiming Refundable Child Tax Household Employers Repay
the FFCRA may continue to claim tax Credit. Deferred Social Security, later.
credits for qualified sick and family
leave wages paid for leave taken Bona fide residents of Part VII. We removed Part VII as it
before April 1, 2021. TIP Puerto Rico filing just to does not apply for 2021. The election
Jan 28, 2022 Cat. No. 26341Yto defer the payment of SE tax under received from the IRS. Entry spaces Another purpose of the form is for
section 2302 of the FFCRA applied to for the IP PIN have been added to the bona fide residents of Puerto Rico to
2020 only. right of the spouse's signature block. file in order to claim the RCTC, even if
Maximum income subject to social For more information, see Identity you do not have to pay SE tax.
Protection PIN, later.
security tax for 2021. For 2021, the See Who Must File, later, for
maximum amount of self-employment Taxpayer identification number additional uses of this form.
income subject to social security tax is (TIN) required to claim the RCTC.
$142,800. If you don't have a social security You may also be required to file an
DRAFT AS OF
number (SSN) or an individual income tax return with the government
Optional methods to figure net
earnings. For 2021, the maximum taxpayer identification number (ITIN) of Guam, American Samoa, the USVI,
income for using the optional methods issued on or before the due date of the CNMI, or Puerto Rico. See Pub.
your 2021 Form 1040-SS (including 570, and contact your local territory
is $5,880.
extensions), you can't claim the RCTC tax office for more information.
January 28, 2022
on an original or amended Form
Reminders 1040-SS. Also, your qualifying child How To Get Tax Help
Maximum income subject to social must have an SSN valid for If you have questions about a tax
security tax for 2022. For 2022, the employment issued prior to the due issue, need help preparing your tax
maximum amount of self-employment date of your 2021 Form 1040-SS return, or want to download free
income subject to social security tax is (including extensions). publications, forms, or instructions,
$147,000. For information on how to obtain an see How To Get Tax Help at the end
Estimated tax payments. If you SSN, go to Social Security Number of the instructions. You can find
expect to owe self-employment (SE) and Card. additional resources to help you right
tax of $1,000 or more for 2022, you If you are not eligible for an SSN, away at IRS.gov.
may need to make estimated tax you must apply for an ITIN. For more
payments. Use Form 1040-ES, information on ITINs, go to IRS.gov/ Who Must File
Estimated Tax for Individuals, to figure ITIN. Also, see Form W-7 and its You must file Form 1040-SS if you
your required payments and for the instructions. meet all three requirements below.
vouchers to send with your payments. 1. You, or your spouse if filing a
Refunds for returns that claim the
Schedule LEP (Form 1040). RCTC. Claiming the RCTC on your joint return, had net earnings from
Schedule LEP is a form that allows 2021 Form 1040-SS will not delay self-employment (from other than
taxpayers to request a preference to your refund. The requirement that church employee income) of $400 or
receive written communications from refunds be delayed until mid-February more (or you had church employee
the IRS in Spanish and other when a tax return claims the ACTC income of $108.28 or more—see
languages. If a language preference is does not apply to the RCTC. Church Employees, later). However,
requested, attach the Schedule LEP see Exceptions, later.
(Form 1040) to your Form 1040-SS Electronic filing. You can e-file
2. You do not have to file Form
when you file it. For more information, Form 1040-SS. For general
1040 with the United States.
including what languages are information about electronic filing, visit
IRS.gov/Efile. 3. You are a bona fide resident of:
available, get Schedule LEP at
IRS.gov/ScheduleLEP. a. Guam,
Purpose of Form b. American Samoa,
Disaster tax relief. To find This form is for residents of the U.S.
information on the most recent tax c. The USVI,
Virgin Islands (USVI), Guam,
relief provisions for taxpayers affected American Samoa, the Commonwealth d. The CNMI, or
by disaster situations go to IRS.gov/ of the Northern Mariana Islands e. Puerto Rico (you can file either
Disaster. See Pub. 547 for (CNMI), and the Commonwealth of Form 1040-PR (in Spanish) or Form
discussions on the special rules that Puerto Rico (Puerto Rico) who are not 1040-SS).
apply to federally declared disaster required to file a U.S. income tax
areas. Even if you have a loss or little
return but who have self-employment
income or are eligible to claim certain TIP income from self-employment,
Automatic 60-day extension for it may benefit you to file Form
taxpayers affected by federally de- credits. Residents of Puerto Rico may
1040-SS and use either optional
clared disasters. Certain taxpayers file Form 1040-PR in place of Form
method on Part VI. See Part
affected by federally declared 1040-SS.
VI—Optional Methods To Figure Net
disasters may be eligible for an One purpose of the form is to report Earnings, later.
automatic 60-day extension for filing net earnings from self-employment to
returns, paying taxes, and performing the United States and, if necessary, Exceptions. If (2) and (3) under Who
other tasks required by the IRS. For pay SE tax on that income. The Social Must File, earlier, apply, though (1)
more information, see Pub. 547. Security Administration (SSA) uses does not apply, you must file Form
Identity Protection PIN (IP PIN) for this information to figure your benefits 1040-SS (or Form 1040-PR if you are
spouse. Beginning in 2020, spouses under the social security program. SE a bona fide resident of Puerto Rico)
must enter an identity protection PIN tax applies no matter how old you are to:
on the Form 1040-SS if one has been and even if you are already receiving • Report and pay household
social security or Medicare benefits. employment taxes;
-2- Instructions for Form 1040-SS (2021)• Report and pay employee social File, you aren't required to file Form Form 4029 and have received IRS
security and Medicare tax on (a) 1040-SS. However, if you had other approval, don't file Form 1040-SS.
unreported tips, (b) wages from an earnings of $400 or more subject to See Pub. 517 for details.
employer with no social security or SE tax, see Part V, Lines 4a Through
Medicare tax withheld, and (c) 4c. Employees of Foreign
uncollected social security and Governments or International
If you have ever filed Form Organizations
Medicare tax on tips or group-term life 2031 to elect social security
insurance (see Part I, Line 6, later); !
CAUTION coverage on your earnings as
You must pay SE tax on income you
DRAFT AS OF
• Report and pay the Additional a minister, you cannot revoke that earned as a U.S. citizen or a resident
Medicare Tax (Part I, Line 5a, later); of Puerto Rico employed by a foreign
election.
• Claim excess social security tax government (or, in certain cases, by a
withheld; wholly owned instrumentality of a
If you must pay SE tax on certain
• Claim the RCTC; and income, include this income on Part foreign government or an international
• Claim the health coverage tax credit organization under the International
January 28, 2022
(HCTC) or reconcile advance IV, line 1. But do not report it on Part
V, line 5a; it isn't considered church Organizations Immunities Act) for
payments of the health coverage tax services performed in the United
credit made for you, your spouse, or a employee income.
States, Puerto Rico, Guam, American
dependent. Also include on Part IV, line 1: Samoa, the USVI, or the CNMI.
• The rental value of a home or Report income from this employment
Who Must Pay SE Tax allowance for a home furnished to you on Part IV, line 1. Enter the net
(including payments for utilities); and amount from Part IV, line 27, on Part
Self-Employed Persons
• The value of meals and lodging V, line 2. If you performed services
You must pay SE tax if you had net provided to you, your spouse, and elsewhere as an employee of a
earnings of $400 or more as a your dependents for your employer's foreign government or an international
self-employed person. If you are in convenience. organization, those earnings are
business (farm or nonfarm) for exempt from SE tax.
yourself, you are self-employed. However, do not include on Part IV,
line 1: Commonwealth or Territory
You must also pay SE tax on your
share of certain partnership income • Retirement benefits you received Residents Living Abroad
and your guaranteed payments. See from a church plan after retirement, or In most cases, if you are a bona fide
Partnership Income or Loss under • The rental value of or allowance for resident of Guam, American Samoa,
Part V, later. a home furnished to you (including the USVI, the CNMI, or Puerto Rico
payments for utilities) after retirement. living outside the territories or United
Church Employees States, you must still pay any
If you were an ordained minister, a
If you had church employee income of applicable SE tax.
member of a religious order who has
$108.28 or more, you must pay SE tax not taken a vow of poverty, or a Exception. The United States has
on that income. Church employee Christian Science practitioner, and social security agreements with many
income is wages you received as an were employed by a church countries to eliminate dual taxes
employee (other than as a minister or (congregation) for a salary, do not under two social security systems.
member of a religious order) of a include that income on Form Under these agreements, in most
church or qualified church-controlled 1040-SS, Part IV. Instead, figure your cases, you must pay social security
organization that has a certificate in SE tax by completing Part V, including and Medicare taxes or foreign health
effect electing exemption from on line 2 this income and any rental insurance only to the country you live
employer social security and (parsonage) allowance or the value of in.
Medicare taxes. meals and lodging provided to you. If you have questions about
If your only income subject to SE On the same line, subtract the
TIP international social security
tax is church employee income, skip allowable amount of any agreements, visit the SSA
lines 1a through 4b on Part V. Enter unreimbursed business expenses you International Programs website at
zero on line 4c and go to line 5a. incurred as a church employee. SSA.gov/international/
Attach an explanation. For details, see totalization_agreements.html for more
Ministers and Members of Pub. 517.
Religious Orders information.
In most cases, you must pay SE tax Members of Recognized
Religious Sects Even if you don’t have to pay
on salaries and other income for SE tax because of a social
services you performed as a minister, If you have conscientious objections !
CAUTION security agreement, you may
a member of a religious order who has to social security insurance because still have to file a tax return with the
not taken a vow of poverty, or a of your membership in and belief in IRS.
Christian Science practitioner. But, if the teachings of a religious sect
you filed Form 4361 and received IRS recognized as being in existence at all Chapter 11 Bankruptcy Cases
approval, you will be exempt from times since December 31, 1950, and
paying SE tax on those net earnings. which has provided a reasonable level While you are a debtor in a chapter 11
If you had no other income subject to of living for its dependent members, bankruptcy case, your net profit or
SE tax and do not owe any of the you can request exemption from SE loss from SE will be included on the
taxes listed earlier under Who Must tax by filing Form 4029. If you filed income tax return (Form 1041) of the
Instructions for Form 1040-SS (2021) -3-bankruptcy estate. However, you are and credit attributable to the business Where To File
responsible for paying SE tax on your between you and your spouse in If you are enclosing a payment, send
net earnings from self-employment, accordance with your respective your Form 1040-SS to:
not the bankruptcy estate. interests in the venture. Each of you
must file a separate Part III or Part IV, Internal Revenue Service
Enter on the dotted line next to
as well as a separate Part V. On each P. O. Box 1303
line 3 of Form 1040-SS, Part V,
line of your separate Part III or Part IV, Charlotte, NC 28201-1303
“Chap. 11 bankruptcy income” and
you must enter your share of the
the amount of your net profit or (loss).
DRAFT AS OF
applicable income, deductions, and If you aren't enclosing a payment,
Combine that amount with the total of
losses. For more information on this send your Form 1040-SS to:
lines 1a, 1b, and 2 (if any) and enter
election, see the 2021 Instructions for
the result on line 3.
Schedule E (Form 1040). Department of the Treasury
For other reporting requirements, For more information on QJVs, go Internal Revenue Service
see the Instructions for Form 1040. to Election for Married Couples Austin, TX 73301-0215
January 28, 2022
Unincorporated Businesses at
More Than One Business IRS.gov. When To File
If you were a farmer and had at least If you file on a calendar year basis, file
one other business or you had two or Rental real estate business. If
you and your spouse make the QJV by April 18, 2022. The due date is
more nonfarm businesses, your net April 18, instead of April 15, because
earnings from self-employment are election for your rental real estate
business, in most cases, the income of the Emancipation Day holiday in
the combined net earnings from all of the District of Columbia – even if you
your businesses. If you had a loss in isn't subject to SE tax (for an
exception, see item 3 under Other don’t live in the District of Columbia. If
one business, it reduces the income you live in Maine or Massachusetts,
from another. Complete and file only Income and Losses Included in Net
Earnings From Self-Employment in you have until April 19, 2022, because
one Form 1040-SS for any 1 year. of the Patriots' Day holiday in those
Attach a separate Part III or Part IV for the instructions for Part V, later).
states. If you file after this date, you
each trade or business, and combine If the QJV election is made for a may have to pay interest and
the net earnings on a single Part V. farm rental business that isn't included penalties. See Interest and Penalties,
in self-employment, the income isn't later.
Joint returns. If both you and your
subject to SE tax. Don’t include the
spouse have self-employment income If you file on a fiscal year basis, file
income on Form 1040-SS. Depending
from separate farm or nonfarm by the 15th day of the 4th month after
on the source of the income
businesses, each of you must the close of your fiscal year.
(possession, U.S. source, or other
complete and file a separate Part III or
foreign source), you may need to file Extension of Time To File
Part IV. Be sure to enter at the top of
other tax forms. See Pub. 570 and
each Part III or Part IV the name and If you can't file Form 1040-SS by the
Form 4835 for more information.
SSN of the spouse who owns the due date, you can get an extension of
business. Each of you must also Community property. If you and time to file the form. In some cases,
complete a separate Part V. Attach your spouse wholly own an you can get an extension of time to file
these pages to a single Form unincorporated business as and pay any tax due.
1040-SS. community property under the
community property laws of a state, Bona fide residents of Puerto Rico.
You can apply for an automatic
Business Owned and foreign country, or U.S. possession,
6-month extension of time to file Form
Operated by Spouses the income and deductions are
reported based on the following. 1040-SS (until October 17, 2022, for
If you and your spouse jointly own and calendar year taxpayers). To get this
operate an unincorporated business
• If only one spouse participates in
the business, all of the income from automatic extension, you must file
(farm or nonfarm) and share in the Form 4868 by the regular due date of
that business is the self-employment
profits and losses, you are partners in your return (April 18, 2022, for
earnings of the spouse who carried on
a partnership, whether or not you calendar year taxpayers). You can file
the business.
have a formal partnership agreement. Form 4868 either by paper or
Do not use Part III or Part IV. Instead,
• If both spouses participate, the
income and deductions are allocated electronically through IRS e-file. For
file the appropriate partnership return. details, see the instructions for Form
to the spouses based on their
Exception—Qualified joint venture distributive shares. 4868.
(QJV). If you and your spouse • If either or both you and your This 6-month extension to file
materially participate (see Material spouse are partners in a partnership, ! does not extend the time to
participation in the 2021 Instructions see Partnership Income or Loss under CAUTION pay your tax. Any interest due
for Schedule C (Form 1040)) as the Part V, later. on unpaid taxes is calculated from the
only members of a jointly owned and • If you and your spouse elected to original due date of the return.
operated business, and you file a joint treat the business as a QJV, see
Form 1040-SS for the tax year, you Exception—Qualified joint venture Bona fide residents of American
can make a joint election to be taxed (QJV), earlier. Samoa, the CNMI, Guam, or the
as a QJV instead of a partnership. To USVI. You can apply for the
make this election, you must divide all automatic 6-month extension
items of income, gain, loss, deduction, described earlier, or you can receive
-4- Instructions for Form 1040-SS (2021)an automatic 2-month extension and Automatic 60-day extension for of Form 1040-SS. A transaction
then apply for an additional 4-month taxpayers affected by federally de- involving virtual currency includes, but
extension if you still need more time. clared disasters. Certain taxpayers is not limited to:
Automatic 2-month extension. affected by federally declared • The receipt of virtual currency as
disasters may be eligible for an payment for goods or services
You are allowed an automatic
automatic 60-day extension for filing provided;
2-month extension to file your return
and pay your tax if you are outside the tax returns, paying taxes, and • The receipt or transfer of virtual
performing other tasks required by the currency for free (without providing
United States and Puerto Rico on the
DRAFT AS OF
IRS. For more information, see Pub. any consideration) that does not
day Form 1040-SS is due (April 18,
547. qualify as a bona fide gift;
2022, for calendar year taxpayers).
Although you have an extension of
• The receipt of new virtual currency
as a result of mining and staking
time to pay your tax, interest on any Specific Instructions activities;
unpaid tax will be charged from the
• The receipt of virtual currency as a
January 28, 2022
original due date of the tax return. Fiscal Year Filers result of a hard fork;
To get this automatic extension, If your tax year is a fiscal year, use the • An exchange of virtual currency for
you must file Form 1040-SS by the tax rate and earnings base that apply property, goods, or services;
extended due date (June 15, 2022, for at the time the fiscal year begins. • An exchange of virtual currency for
calendar year taxpayers) and attach a Don’t prorate the tax or earnings base another virtual currency;
statement explaining that on the for a fiscal year that overlaps the date • A sale of virtual currency; and
regular due date of your tax return you of a rate or earnings base change. • Any other disposition of a financial
were a bona fide resident of American interest in virtual currency.
Samoa, the CNMI, Guam, or the Name and SSN
USVI. A transaction involving virtual
To ensure proper credit to your social
currency does not include the holding
Additional 4-month extension. If security account, enter your name and
of virtual currency in a wallet or
you can't file your tax return within the SSN, and your spouse's if filing a joint
account, or the transfer of virtual
automatic 2-month extension period, tax return, exactly as shown on your
currency from one wallet or account
in most cases, you can get an social security card. If you do not have
you own or control to another that you
additional 4 months to file your tax an SSN, you should get one. For
own or control.
return, for a total of 6 months. File information on how to obtain an SSN,
Form 4868 by the extended due date go to Social Security Number and If you received any virtual currency
allowed by the 2-month extension Card. as compensation for services, or
(June 15, 2022, for calendar year disposed of any virtual currency that
If you are not eligible for an SSN, you held for sale to customers in a
taxpayers). Follow the instructions for you must apply for an ITIN. For more
completing Form 4868, and be sure to trade or business, or inventory or
information on ITINs, go to IRS.gov/ services, you should report the
check the box on line 8. ITIN. Also, see Form W-7 and its income on Part III or Part IV of Form
Unlike the original 2-month instructions. 1040-SS.
extension, the additional 4 months of
time to file is not an extension of time Virtual Currency If you disposed of any virtual
to pay. You must make an accurate Virtual currency is a digital currency that was held as a capital
estimate of your tax based on the representation of value, other than a asset through a sale, exchange, or
information available to you. If you find representation of the U.S. dollar or a transfer, report it in your territory
you can't pay the full amount due with foreign currency (“real currency”), that income tax return. If you received any
Form 4868, you can still get the functions as a unit of account, a store virtual currency as compensation for
extension. You will owe interest on the of value, or a medium of exchange. services, or disposed of any virtual
unpaid amount from the original due Some virtual currencies are currency that you held for sale to
date of the tax return. convertible, which means that they customers in a trade or business, you
have an equivalent value in real must report the income as you would
Where to file extension for taxpay-
currency or act as a substitute for real report other income of the same type
ers affected by federally declared
currency. The IRS uses the term (for example, W-2 wages) in your
disasters. If you are enclosing a
“virtual currency” to describe the territory income tax return.
payment, send Form 4868 with your
payment to: various types of convertible virtual For more information, go to
currency that are used as a medium of TIP IRS.gov/virtualcurrencyfaqs.
Internal Revenue Service exchange, such as digital currency
P.O. Box 1302 and cryptocurrency. Regardless of the
Charlotte, NC 28201-1302 label applied, if a particular asset has Part I—Total Tax and
the characteristics of virtual currency,
it will be treated as virtual currency for
Credits
If you aren't enclosing a payment,
send Form 4868 to: federal income tax purposes. Line 1
If, in 2021, you engaged in any Check the filing status that applies to
Department of the Treasury you.
Internal Revenue Service transaction involving virtual currency,
Austin, TX 73301-0215 check the “Yes” box next to the
question on virtual currency on page 1
Instructions for Form 1040-SS (2021) -5-More than one filing status • Given all the facts and a home in which you lived with your
TIP can apply to you. Married circumstances, it wouldn’t be fair to qualifying child.
taxpayers who owe additional hold you liable for the tax.
Medicare tax on line 5a may pay less File Form 8857 to request innocent You are considered unmarried for
tax if they qualify for and choose the spouse relief. Some requests for this purpose if any of the following
head of household filing status innocent spouse relief may need to be applies.
instead of married filing separately. filed within 2 years of the date on • You were legally separated
Bona fide residents of Puerto Rico which the IRS first attempted to collect according to your state law under a
DRAFT AS OF
whose modified AGI exceeds $75,000 the tax from you. For more decree of divorce or separate
may claim a greater RCTC on line 9 or information, go to IRS.gov/ maintenance at the end of 2021. But
owe a smaller repayment of advance InnocentSpouse. if, at the end of 2021, your divorce
child tax credit on line 5b if they wasn't final (an interlocutory decree),
qualify for and choose the head of Married Filing Separately you are considered married.
household or qualifying widow(er) • You are married but lived apart from
January 28, 2022
filing status instead of single or Check the “Married filing separately” your spouse for the last 6 months of
married filing separately. box at the top of Form 1040-SS if you 2021 and you meet the other rules
are married and file a separate tax under Married persons who live apart,
return. Enter your spouse’s name in later.
Single the entry space below the filing status • You are married to a nonresident
You can check the “Single” box at the checkboxes. Be sure to enter your alien at any time during the year and
top of Form 1040-SS if, on the last spouse’s SSN or ITIN in the space for the election to treat the alien spouse
day of the year, you were unmarried spouse’s SSN. as a resident alien is not made.
or legally separated from your spouse
under a divorce or separate If you are married and file a Qualifying child. A child you claim
maintenance decree. separate tax return, generally, you are for the RCTC is a qualifying child for
responsible only for the tax on your this filing status. Your adopted child is
own income. However, you will always treated as your own child. See
Married Filing Jointly Qualifying child, later. However, don’t
usually pay more tax than if you use
You can choose this filing status if you another filing status for which you include as your qualifying child for this
were married at the end of 2021 and qualify. filing status any child you claim for the
both you and your spouse agree to file RCTC because of the rule for Children
a joint tax return. You can also choose You may be able to file as of divorced or separated parents (or
this filing status if your spouse died in TIP head of household if you had parents who live apart) in Pub. 501 or
2021 and you didn’t remarry in 2021. a child living with you and you under a multiple support agreement.
lived apart from your spouse during See Qualifying Child of More Than
If you choose to file a joint tax the last 6 months of 2021. One Person in Pub. 501.
return, check the box for married filing The qualifying children you
jointly and be sure to include your Head of Household TIP claim for the RCTC are those
spouse's name and SSN on the lines you list by name and SSN in
provided below your name and SSN. A head of household is someone who
is unmarried (or is considered the Qualifying child section on Part I,
If your spouse also had line 2, of Form 1040-SS.
self-employment income, complete unmarried) and provides a home for
and attach a separate Part V and, if certain other persons. If you are a
bona fide resident of Puerto Rico Keeping up a home. To find out
applicable, Part VI. If necessary, what is included in the cost of keeping
attach a separate Part III or Part IV for whose modified AGI is more than
$75,000, checking the “Head of up a home, see Keeping up a home in
your spouse's farm or nonfarm Pub. 501.
business. household” box may increase your
RCTC on Part I, line 9, or lower the Married persons who live apart.
Joint and several tax liability. If repayment of ACTC on Part I, line 5b. Even if you weren’t divorced or legally
you file a joint tax return, both you and separated at the end of 2021, you are
your spouse are generally responsible If you owe Additional
considered unmarried if all of the
for the tax and any interest or TIP Medicare Tax on line 5a, were
married at the end of 2021, following apply.
penalties due on the tax return. This • You lived apart from your spouse
means that if one spouse doesn't pay but lived apart from your spouse for
the last 6 months of 2021 and do not for the last 6 months of 2021.
the tax due, the other may have to. Temporary absences for special
claim a qualifying child for the RCTC,
However, you may qualify for see Head of Household in Pub. 501 circumstances, such as for business,
innocent spouse relief from an for additional rules for this filing status. medical care, school, or military
existing tax liability on your joint tax service, count as time lived in the
return if: home.
• There is an understatement of the You can check the “Head of • You file a separate tax return from
amount of tax because your spouse household” box at the top of Form your spouse.
omitted income or claimed false 1040-SS if you are unmarried (or are • You paid over half the cost of
deductions or credits; considered unmarried), claim a keeping up your home for 2021.
• You are divorced, separated, or no qualifying child for the RCTC, and • Your home was the main home of
longer living with your spouse; or paid over half the costs of keeping up your child, stepchild, or foster child for
-6- Instructions for Form 1040-SS (2021)more than half of 2021. If the child she died, even if you didn't actually do quarter of 2020 or 2021 to all
didn’t live with you for the required so. household employees.
time, see Temporary Absence in Pub.
501. If your spouse died in 2021, you Note. See the instructions for lines
• You can claim this child as your can't file as qualifying widow(er). 11a and 11b for the refundable portion
dependent or could claim the child Instead, see Married filing jointly of the credit for qualified sick and
except that the child's other parent Married Filing Jointly, earlier. family leave wages for leave taken
can claim him or her under the rule for before April 1, 2021, and/or after
Qualifying child. A child or stepchild
DRAFT AS OF
Children of divorced or separated March 31, 2021.
(not a foster child) you claim for the
parents (or parents who live apart) in RCTC is a qualifying child for this filing Line 5
Pub. 501. status. Your adopted child is always
treated as your own child. See Line 5a. Additional Medicare Tax.
Foster child. A foster child is any Attach Form 8959. Enter the total
child placed with you by an authorized Qualifying child, later. However, don’t
include as your qualifying child for this Additional Medicare Tax from line 18
January 28, 2022
placement agency or by judgment, of Form 8959 on line 5a. Attach Form
decree, or other order of any court of filing status any child you claim for the
RCTC because of the rule for Children 8959. See Form 8959 and its
competent jurisdiction. instructions for more information.
of divorced or separated parents (or
Qualifying Widow(er) parents who live apart) in Pub. 501 or Line 5b. Repayment of advance
under a multiple support agreement. child tax credit (AdvCTC). If you
Someone whose spouse died in 2019 See Qualifying Child of More Than were a bona fide resident of Puerto
or 2020 may be a qualifying widow or One Person in Pub. 501. Rico in 2021, you were not entitled to
qualifying widower. If you are a bona receive advance payments of the
fide resident of Puerto Rico whose The qualifying children you
child tax credit. But you may have still
modified AGI is more than $75,000, TIP claim for the RCTC are those
you list by name and SSN in received these payments if the IRS
checking the “Qualifying widow(er)” estimated your 2021 RCTC based on
box may increase your RCTC on Part the Qualifying child section on Part I,
line 2, of Form 1040-SS. a Form 1040 or 1040-SR that you or
I, line 9, or lower the repayment of your spouse filed for 2019 or 2020. If
advance child tax credit on Part I, the total amount of AdvCTC payments
line 5b. Dependent. To find out if someone is
your dependent, see Dependents in you received is more than the child
Pub. 501. tax credit amount that you are eligible
You can check the “Qualifying
to claim on line 19 from the Part I of
widow(er)” box at the top of Form Keeping up a home. To find out the Refundable Child Tax Credit
1040-SS if all of the following apply. what is included in the cost of keeping (RCTC) Worksheet—Part II, Line 3,
1. Your spouse died in 2019 or up a home, see Keeping up a home in later, you may have to repay the
2020 and you didn't remarry before Pub. 501. excess AdvCTC payments you
the end of 2021. received. Complete Part II of the
Line 2
2. You have a child or stepchild RCTC Worksheet to figure the
Enter the name and SSN for each repayment of the AdvCTC you
(not a foster child) whom you can
qualifying child for which you are received and whether any repayment
claim as a dependent or could claim
claiming the RCTC. See Qualifying for protection is available to have the
as a dependent except that, for 2021:
the Credit under Part II—Bona Fide required repayment reduced. Use
a. The child had gross income of Residents of Puerto Rico Claiming
$4,300 or more, line 5b to enter the amount you must
Refundable Child Tax Credit, later, to repay.
b. The child filed a joint tax return, find if your child is a qualifying child.
or You qualify for full repayment
Line 3 protection and won’t need to repay
c. You could be claimed as a any excess amount if you were a bona
Complete line 3 and Parts III through
dependent on someone else’s tax fide resident of Puerto Rico for 2021
IV only if you, or your spouse if filing a
return. and your modified AGI for 2021 is at
joint tax return, had net earnings from
If the child isn’t claimed as your self-employment (from other than or below the following amount based
dependent, enter the child’s name in church employee income) of $400 or on the filing status on your 2021 tax
the entry space below the filing status more or had church employee income return.
checkboxes. If you don’t enter the of $108.28 or more. See Who Must • $60,000 if married filing jointly or
name, it will take us longer to process Pay SE Tax, earlier. qualifying widow(er).
your tax return. • $50,000 if head of household.
Line 4 • $40,000 if single or married filing
3. This child lived in your home for
If either of the following applies, see separately.
all of 2021. If the child didn't live with
Schedule H (Form 1040) and its The amount of the repayment
you for the required time, see
instructions to find out if you owe protection will be reduced or phased
Temporary absences in Pub. 501.
household employment taxes. out if your modified AGI is more than
4. You paid over half the cost of • You paid any one household
keeping up your home. the applicable amount above for your
employee cash wages of $2,300 or filing status.
5. You could have filed a joint tax more in 2021.
return with your spouse the year he or • You paid total cash wages of Example. You were a bona fide
$1,000 or more in any calendar resident of Puerto Rico for 2021 and
Instructions for Form 1040-SS (2021) -7-your only income was $35,000 from this tax and “Uncollected Tax” on the an example of how to do this, see
sources in Puerto Rico. You received dotted line next to line 6. Pub. 505.
$6,600 in AdvCTC payments for 4
qualifying children during 2021 but
Uncollected employee social se- Line 8
curity and Medicare tax on If you, or your spouse if filing a joint
claim only one qualifying child on your group-term life insurance. If you tax return, had more than one
2021 tax return. Although the total had group-term life insurance through employer for 2021, and total wages of
amount of AdvCTC payments you a former employer, you may have to more than $142,800, too much social
received is more than the child tax pay social security and Medicare tax
DRAFT AS OF
credit amount that you are eligible to security tax may have been withheld.
on part of the cost of the life You can take a credit on this line for
claim for one qualifying child, you insurance. The amount of tax due the amount withheld in excess of
qualify for full repayment protection should be identified with codes M and $8,853.60. But if any one employer
and don't need to make a required N in box 12 of your Form W-2AS, withheld more than $8,853.60, you
repayment. W-2CM, W-2GU, or W-2VI. If you are must ask that employer to refund the
January 28, 2022
Letter 6419. The IRS will issue a bona fide resident of Puerto Rico, excess to you. You can't claim it on
Letter 6419, which will report the total contact your employer for this amount. Form 1040-SS. Figure this amount
amount of advance child tax credit Include this tax in the total for line 6. separately for you and your spouse.
payments issued to you and the Enter the amount of this tax and You must attach Forms W-2AS,
number of qualifying children the IRS “Uncollected Tax” on the dotted line W-2CM, W-2GU, W-2VI, or
used to figure your advance child tax next to line 6. 499R-2/W-2PR. See Pub. 505 for
credit payments. You will need your Uncollected employee social se- more information.
Letter 6419 to figure the amount of curity and Medicare tax on wages.
child tax credit to claim on your tax Line 10
If you’re an employee who received
return or the amount of a required wages from an employer who didn’t If, during 2021, you were a bona fide
repayment you must report. If you did withhold social security and Medicare resident of Puerto Rico and an eligible
not receive Letter 6419, go to the child tax from your wages, complete Form trade adjustment assistance (TAA)
tax credit update portal at IRS.gov/ 8919 to figure your share of the recipient, alternative TAA (ATAA)
ctcportal or call 800-829-1040 to get unreported tax. Enter the amount of recipient, reemployment TAA (RTAA)
the information needed before tax due (from Form 8919, line 13) and recipient, Pension Benefit Guaranty
completing the RCTC Worksheet. “Uncollected Tax” on the dotted line Corporation (PBGC) payee, or
next to line 6, and include this tax in qualifying family member, see the
Married filing jointly. If you filed
the total for line 6. Attach to Form 2021 Form 8885 and its instructions to
as married filing jointly on your
1040-SS the completed Form 8919. figure the amount of your credit, if any.
prior-year tax return, then both you
and your spouse will receive a Letter Repayment of excess advance See chapter 1 of Pub. 570 for the
6419. payments of the HCTC. If you bona fide residency rules.
Line 6 received the benefit of advance Line 11
payments of the HCTC for months
Include the following taxes in the How you report qualified sick and
you weren’t eligible, the amount on
line 6 total. family leave wages and the
line 5 of Form 8885 may be negative.
Employee social security and Med- On the dotted line next to line 6, enter refundable credit for qualified sick and
icare tax on tips not reported to “HCTC” and the additional tax as a family leave wages on Schedule H
employer. Complete Form 4137 if positive amount. Include this tax in the (Form 1040) has changed. You will
you received cash and charge tips of total for line 6. Attach the completed use the Worksheet 3 and/or the
$20 or more in a calendar month and Form 8885 to Form 1040-SS. Worksheet 4 in the Instructions for
didn’t report all of those tips to your Schedule H (Form 1040) to compute
employer. On the dotted line next to Line 7 the amount of the refundable portion.
line 6, enter “Tax on Tips,” and the Enter any estimated tax payments you For more information, see the 2021
amount of tax due (from Form 4137, made for 2021 including any Instructions for Schedule H (Form
line 13). Be sure to include this tax in overpayment from your 2020 tax 1040).
the total for line 6. Attach to Form return that you applied to your 2021 Line 11a. Credit for qualified sick
1040-SS the completed Form 4137. estimated tax. If you or your spouse and family leave wages for leave
made separate estimated tax taken before April 1, 2021.
Uncollected employee social se- payments but are now filing a joint
curity and Medicare tax on tips. If Although the requirement for certain
return, add the amounts you each employers to provide paid leave to
you didn’t have enough wages to paid and enter the total on line 7. If
cover the social security and workers who are unable to work or
you and your spouse made joint telework due to circumstances related
Medicare tax due on tips you reported estimated tax payments but are now
to your employer, the amount of tax to COVID-19 does not apply to
filing separate tax returns, you can periods of leave after December 31,
due should be identified with codes A divide the amount paid in any way you
and B in box 12 of your Form W-2AS, 2021, the FFCRA, as amended by
choose as long as you both agree. If recent legislation, provides that
W-2CM, W-2GU, or W-2VI; or entered you can't agree, you must divide the
in boxes 25 and 26 of your Form individuals who report household
payments in proportion to each employment taxes from Schedule H
499R-2/W-2PR. Include this tax in the spouse's individual tax as shown on
total for line 6. Enter the amount of (Form 1040) on Form 1040-SS may
your separate tax return for 2021. For continue to be eligible to claim a credit
-8- Instructions for Form 1040-SS (2021)to cover the costs of providing past-due amount. Offsets for federal If you are asking to have a
qualified sick leave wages and taxes are made by the IRS. All other ! joint refund deposited to an
qualified family leave wages for offsets are made by the Treasury CAUTION individual account and your
periods of leave through March 31, Department's Bureau of the Fiscal financial institution won’t allow this,
2021. Service. For federal tax offsets, you your direct deposit will be rejected
Enter the amount from Schedule H will receive a notice from the IRS. For back to the IRS and a check will be
(Form 1040), line 8e. all other offsets, you will receive a sent instead. The IRS isn’t
notice from the Fiscal Service. To find responsible if a financial institution
DRAFT AS OF
Line 11b. Credit for qualified sick out if you may have an offset or if you rejects a direct deposit.
and family leave wages for leave have any questions about it, contact
taken after March 31, 2021, and be- the agency to which you owe the debt. Effect of refund on benefits. Any
fore October 1, 2021. Enter the refund you receive can't be counted
amount from Schedule H (Form Injured Spouse as income when determining if you or
1040), line 8f. anyone else is eligible for benefits or
January 28, 2022
If you file a joint tax return and your assistance, or how much you or
Do not enter any credits for spouse hasn’t paid past-due federal
sick and family leave related anyone else can receive, under any
!
CAUTION to your self-employment
tax, state income tax, state federal program or under any state or
unemployment compensation debts, local program financed in whole or in
income reported on line 3 of Form child support, spousal support, or a
1040-SS. Those amounts will be part with federal funds. This includes
federal nontax debt, such as a student any part of your refund due to the
reported on your territory return. See loan, part or all of the overpayment on
the instructions for your territory tax recovery rebate credit, any economic
line 14 may be used (offset) to pay the impact payments you received in
return for more information. past-due amount. But your part of the 2021, or advance child tax credit
overpayment may be refunded to you payments you received in 2021.
Line 12 if certain conditions apply and you These programs include Temporary
Add lines 7 through 11b. Enter the complete Form 8379. Assistance for Needy Families
total on line 12.
(TANF), Medicaid, Supplemental
Additional Medicare Tax withheld. Lines 14a Through 14d Security Income (SSI), Medicaid, and
If you had Additional Medicare Tax If you want us to directly deposit the Supplemental Nutrition Assistance
withheld by your employer in 2021, amount shown on line 14a to your Program (formerly food stamps). In
include the amount shown on Form checking or savings account at a U.S. addition, when determining eligibility,
8959, line 24, in the total for line 12. bank or other U.S. financial institution the refund can't be counted as a
On the dotted line next to line 12, (such as a mutual fund, brokerage resource for at least 12 months after
enter “Form 8959” and show the firm, or credit union): you receive it. Check with your local
amount. Attach Form 8959. See Form • Check the box on line 14a and benefit coordinator to find out if your
8959 and the its instructions for more attach Form 8888, if you want to split refund will affect your benefits.
information. the direct deposit of your refund into TreasuryDirect®. You can request a
Amount paid with request for ex- more than one account or use all or deposit of your refund (or part of it) to
tension of time to file. If you got an part of your refund to buy paper series a TreasuryDirect® online account to
automatic extension of time to file I savings bonds; or buy U.S. Treasury marketable
Form 1040-SS by filing Form 4868 or • Complete lines 14b through 14d if securities and savings bonds. For
by making a payment, enter the you want your refund deposited to more information, go to
amount of the payment or any amount only one account. TreasuryDirect.gov.
you paid with Form 4868. If you paid
If you don’t want your refund Form 8888. You can have your
by credit or debit card, don’t include
directly deposited to your account, refund directly deposited into more
on line 12 the convenience fee you
don’t check the box on line 14a. Draw than one account or use it to buy up to
were charged. On the dotted line next
a line through the boxes on lines 14b $5,000 in paper series I savings
to line 12, enter “Form 4868” and
through 14d. The IRS will send you a bonds. You don’t need a
show the amount paid.
check instead. TreasuryDirect® account to do this.
Refund The IRS isn't responsible for a
See the instructions for Form 8888 for
more details.
Amount Overpaid ! lost refund if you enter the
CAUTION wrong account information.
If line 14 is under $1, we will send a Line 14b
refund only on written request. Check with your financial institution to
make sure your direct deposit will be The routing number for your financial
accepted and to get the correct institution must be nine digits. The first
Refund Offset
routing and account numbers. two digits must be 01 through 12 or 21
If you owe past-due federal tax, state through 32. Otherwise, the direct
income tax, state unemployment Don’t request a deposit of your deposit will be rejected and a check
compensation debts, child support, refund to an account that isn't in your sent instead.
spousal support, or certain federal name (such as your tax preparer's
nontax debts, such as student loans, own account). Ask your financial institution for the
all or part of the overpayment on correct routing number to enter on
line 14 may be used (offset) to pay the line 14b if:
Instructions for Form 1040-SS (2021) -9-• The routing number on a deposit To make a payment using a remainder is due by December 31,
slip is different from the routing Debit or Credit card: Choose 2022.
number on your checks, an approved payment
How you can repay the deferred
• Your deposit is to a savings processor to pay online, or by mobile taxes. You can pay the deferred
account that doesn't allow you to write device. A convenience fee is charged amount any time on or before the due
checks, or by these service providers. date. You:
• Your checks state they are payable • Can make electronic payments
through a financial institution different To make a payment by phone,
online, by phone, and from a mobile
DRAFT AS OF
from the one at which you have your call one of our service
device using the IRS2Go app—for
checking account. providers. Each charges a fee
more information, see Making a tax
that varies by provider, card type, and
payment, later;
Line 14c payment amount.
• Should make a separate payment
Check the appropriate box for the ACI Payments, Inc. from other tax payments to ensure the
888-UPAY-T
January 28, 2022
type of account. Don’t check more payment is applied to the deferred tax
than one box. You must check the (888-872-9829) balance on the tax year 2020 Form
correct box to ensure your deposit is fed.acipayonline.com 1040-SS because the IRS systems
accepted. For a TreasuryDirect® Link2Gov Corporation won't recognize the payment for
online account, check the “Savings” 888-PAY-1040™ deferred tax if it is with other tax
box. (888-729-1040) payments or paid with the current
pay1040.com Form 1040-SS; and
Line 14d WorldPay US, Inc. • Should designate the payment as
844-PAY-TAX-8™ “deferred social security tax.” If you
The account number can be up to 17 are making deferred social security
characters (both numbers and letters). (844-729-8298)
payUSAtax.com tax payments using EFTPS, you
Include hyphens but omit spaces and should select “1040 Individual Income
special symbols. Enter the number Tax Return” and “deferred social
from left to right and leave any unused Notice to taxpayers presenting
security tax” for the type of payment.
boxes blank. Don’t include the check checks. When you provide a check
You must apply the payment to the
number. as payment, you authorize the IRS
2020 tax year where payment was
either to use information from your
If the direct deposit to your deferred. Go to EFTPS.gov for details.
check to make a one-time electronic
account(s) is different from the If you are using the Card Program to
fund transfer from your account or to
amount you expected, you will receive pay with a debit or credit card, you
process the payment as a check
an explanation in the mail about 2 should select “installment agreement.”
transaction. When the IRS uses
weeks after your refund is deposited. If you are using Direct Pay you should
information from your check to make
select the reason for payment
If you are asking to have a an electronic fund transfer, funds may
“balance due.” You must apply the
joint refund deposited to an be withdrawn from your account as
!
CAUTION individual account and your soon as the same day we receive your
payment to the 2020 tax year where
the payment was deferred.
financial institution won’t allow this, payment, and you will not receive your
your direct deposit will be rejected check back from your financial What you should do if you are un-
back to the IRS and a check will be institution. able to pay in full by the install-
sent instead. The IRS isn’t ment due dates. If you are unable to
To avoid interest and
responsible if a financial institution pay the full deferred tax amount, you
TIP penalties, pay your taxes in should pay whatever amount you are
rejects a direct deposit. full by April 18, 2022. You
able to pay by the installment due
don’t have to pay if line 16 is under $1.
Line 15 dates to limit penalty and interest
charges.
Enter on line 15 the amount, if any, of Don’t include any estimated tax
the overpayment on line 13 you want If the installment amount is not paid
payment for 2022 in this payment.
applied to your 2022 estimated tax. in full, the IRS will send you a balance
Instead, make the estimated tax
The election to apply part or all of the due notice. You should follow the
payment separately.
overpaid amount to your 2022 instructions on the notice to make a
estimated tax can't be changed later. payment or apply for a payment plan.
How Self-Employed Individuals You can also visit the Paying Your
Line 16—Amount You Owe and Household Employers Repay Taxes page on IRS.gov for additional
The IRS offers several payment Deferred Social Security Tax information about ways you can pay,
options. You can pay online, by The Coronavirus Aid, Relief, and what to do when you can't pay, and
phone, mobile device, cash Economic Security (CARES) Act viewing your tax account.
(maximum $1,000 per day and per allowed self-employed individuals and Extension of time to pay due to an
transaction), check, or money order. household employers to defer the undue hardship. If paying the tax
Go to IRS.gov/Payments for payment payment of certain social security when it is due would cause you an
options. Also, see How To Get Tax taxes on their Form 1040-SS for tax undue hardship, you can ask for an
Help, later. year 2020 over the next 2 years. Half extension of time to pay by filing Form
of the deferred social security tax is 1127 by April 18, 2022. In most cases,
due by December 31, 2021, and the
-10- Instructions for Form 1040-SS (2021)You can also read
