Income Reporting from U.S. Possessions
Self Employement Tax
If you have no U.S. filing requirements but have income that is effectively connected with a trade or business in Puerto Rico, you must file Form 1040-SS or Form 1040-PR with the United States to report your self-employment income and if necessary pay self-employment tax.
Note If you need professional help with "Income Reporting from U.S. Possessions" or have other tax questions, we can help you find a local licensed CPA for a free, no-obligation consultation.