IRS Form 1040-SS is a tax return form that is filed by those that are self-employed in the United States. Form 1040-SS impacts taxpayers residing in the U.S. Virgin Islands, American Samoa, Puerto Rico, the Commonwealth of the Northern Mariana Islands and Guam that are not required by law to file standard U.S. income tax returns. For taxpayers that are bona fide residents of Puerto Rico, this form also includes the Additional Child Tax Credit. One of the main purposes of Form 1040-SS is to report the total wages earned from self-employment so the appropriate income taxes can be paid.