Tax year 2023: Use Form 1040-SS
Please use Form 1040-SS instead of Form 1040-PR for tax year 2023 and later.
Find details on replacement of Puerto Rican forms, instructions and publications.
Self-employed persons in Puerto Rico use Form 1040 (PR) to compute self-employment tax.
Prior revisions
Form 1040 (PR) for tax years 2020 (in Spanish) PDF | 2021 (in Spanish) PDF | 2022 (in Spanish) PDF
Instructions for Form 1040 (PR) for tax years 2020 (in Spanish) PDF | 2021 (in Spanish) PDF | 2022 (in Spanish) PDF
Recent developments
Certain forms, instructions, and publications used by taxpayers in Puerto Rico have been replaced -- 14-MARCH-2024
Corrections to the 2022 Instructions for Form 1040-PR -- 30-MAR-2023
Filing extension and other relief for form 1040 filers -- 29-MAR-2021