2024 1040-PR Form and Instructions

Form 1040-PR has been discontinued by the IRS beginning with the 2023 income tax year. If you filed Form 1040-PR in prior years, then you will use the 1040-SS Spanish Version for the 2023 tax year. Prior year 1040-PR tax forms and instructions may still be printed using the links below on this page.

What Is Form 1040-PR?

Form 1040-PR is for residents of the Commonwealth of Puerto Rico (PR) who are not required to file a United States (US) Form 1040, Form 1040A, or Form 1040EZ income tax return.

Form 1040-PR is generally used to report and pay self-employment income tax to the US. Furthermore, the Social Security Administration (SSA) will use this information to calculate any future benefits available to you under the US social security program.

The 1040-PR form and instructions booklet are in Spanish. If you are a resident of Puerto Rico and need the English form and instructions booklet see Form 1040-SS.

Who Must File Form 1040-PR?

• You or spouse had self-employment income of $400 or more.
• You are not required to file Form 1040, Form 1040A, Form 1040EZ.
• You are a resident of Puerto Rico.

Read the 2024 1040-PR instructions booklet to determine if you need to file. Take care not to confuse Form 1040-PR with similarly titled forms such as 1040 ES, Schedule SE, or Schedule C, all three of which are commonly filed by Self-Employed taxpayers residing within the United States.

Click any of the IRS 1040-PR Form and Instructions links below to download, save, view, and print the file for the corresponding year. These free PDF files are unaltered and are sourced directly from the publisher.

Printable Form 1040-PR Files

Printable Form 1040-PR Instructions

When to File Form 1040-PR

Form 1040-PR was previously used by residents of Puerto Rico to report self-employment income and calculate Social Security and Medicare taxes. As of its discontinuation, residents of Puerto Rico now use Form 1040-SS instead, which serves a similar purpose for self-employed individuals in U.S. territories. If you need to reference a prior year's filing, archived IRS instructions for Form 1040-PR may still be useful.

Where to Mail Form 1040-PR

If you filed Form 1040-PR in a previous tax year, it would have been mailed to the IRS address provided in the form's instructions for Puerto Rico. With the transition to Form 1040-SS, mailing addresses for Puerto Rico filers remain available in the IRS instructions for Form 1040-SS. Be sure to check the latest IRS instructions for the correct mailing address.

Common IRS Form 1040-PR Mistakes to Avoid

If referencing Form 1040-PR for a previous tax year, carefully review any changes to ensure that information aligns with the updated requirements on Form 1040-SS. Common errors for Form 1040-PR included calculation mistakes in self-employment tax or not reporting eligible deductions accurately.

Common Mistakes to Avoid:

• Miscalculating self-employment income, leading to incorrect Social Security and Medicare tax payments.
• Overlooking deductions specific to self-employed individuals, such as health insurance premiums or retirement contributions.
• Using outdated forms that do not apply to current tax requirements for Puerto Rico residents.

Refer to the latest instructions for Form 1040-SS for accurate guidelines on reporting self-employment income and deductions.

Frequently Asked Questions (FAQ)

Here are answers to some of the most commonly asked questions about the discontinuation of Form 1040-PR.

Do I file Form 1040-PR this year?

No, Form 1040-PR has been discontinued. Residents of Puerto Rico who need to report self-employment income now file Form 1040-SS. This form serves as the current reporting method for Social Security and Medicare tax for self-employed individuals in Puerto Rico.

Is Form 1040-SS available in Spanish?

Yes, Form 1040-SS is available in a Spanish-language version specifically for residents of Puerto Rico, ensuring accessibility for Spanish-speaking taxpayers. The Spanish version maintains the same structure and requirements as the English version of Form 1040-SS.

Last updated: October 24, 2024

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