Residents of the Virgin Islands, Guam, American Samoa, the Commonwealth of Northern Mariana Islands, and the Commonwealth of Puerto Rico use Form 2005 1040-SS to: Report net earnings from self-employment and pay self-employment (SE) tax. The Social Security Administration (SSA) uses this information to figure your benefits under the social security program. SE tax applies no matter how old you are and even if you already are receiving social security or Medicare benefits. Report and pay household employment taxes. Report and pay employee social security and Medicare tax on unreported tips or uncollected social security and Medicare tax on tips or group-term life insurance (see the instructions beginning on page 3 for Part I, line 5). Claim excess social security tax withheld. Claim the additional child tax credit (bona fide residents of Puerto Rico only). Claim the health coverage tax credit (bona fide residents of Puerto Rico only). You may also be required to file an income tax return with the government of Guam, American Samoa, the Virgin Islands, the Commonwealth of the Northern Mariana Islands (CNMI), or the Commonwealth of Puerto Rico (Puerto Rico). Must file Form 1040-SS if: 1. You, or your spouse if filing a joint return, had net earnings from self-employment (from other than church employee income) of $400 or more (or you had church employee income of $108.28 or more—see Church Employees on page 2); and 2. You do not have to file Form 1040 with the United States; and 3. You are a resident of: a. Guam, b. American Samoa, c. The Virgin Islands, d. The CNMI, or e. Puerto Rico. (You may file either Form 1040-PR or Form 1040-SS.) Where To File Internal Revenue Service Center Philadelphia, PA 19255-0215 |