Instructions For Form 1040-Ss - U.s. Self-Employment Tax Return (Including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - 2017 Page 4
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14due date (June 15, 2018, for calendar year
beginning September 6, 2017, and ending
above if their tax home was in Puerto Rico.
taxpayers) and attach a statement
December 31, 2017.
See Pub. 570 for a definition of tax home.
explaining that on the regular due date of
Therefore, an individual who is outside
For more information on claiming the
your return you were a bona fide resident
of Puerto Rico or the U.S. Virgin Islands
ACTC, see the instructions for Part II,
of American Samoa, the CNMI, Guam, or
on any day during this 117-day period will
later.
the USVI.
be treated as leaving or being unable to
Publication 976. See Pub. 976, Disaster
return to the relevant U.S. territory as a
Additional 4-month extension. If you
Relief, for more information.
result of Hurricanes Irma or Maria, and will
can't file your return within the automatic
not lose their status as a bona fide
2-month extension period, in most cases
Specific Instructions
resident of Puerto Rico or the U.S. Virgin
you can get an additional 4 months to file
Islands during this period. For more
your return, for a total of 6 months. File
Fiscal Year Filers
information, see
Notice
2017-56.
Form 4868 by the extended due date
allowed by the 2-month extension (June
Additional child tax credit (ACTC). As
If your tax year is a fiscal year, use the tax
15, 2018, for calendar year taxpayers).
part of the disaster tax relief enacted for
rate and earnings base that apply at the
Follow the instructions for completing
those impacted by Hurricane Irma or
time the fiscal year begins. Do not prorate
Form 4868, and be sure to check the box
Hurricane Maria, certain bona fide
the tax or earnings base for a fiscal year
on line 8.
residents of Puerto Rico may elect to
that overlaps the date of a rate or earnings
calculate their ACTC differently.
Unlike the original 2-month extension,
base change.
the additional 4 months of time to file is
Hurricane disaster relief. You may
Name and SSN
not an extension of time to pay. You must
be able to increase your ACTC by electing
make an accurate estimate of your tax
To ensure proper credit to your social
to use your withheld 2016 social security,
based on the information available to you.
security account, enter your name and
Medicare, and Additional Medicare tax,
If you find you can't pay the full amount
SSN, and your spouse's if filing a joint
one-half of your 2016 self-employment
due with Form 4868, you can still get the
return, exactly as shown on your social
tax, and any 2016 social security tax
extension. You will owe interest on the
security card. If you do not have an SSN,
amounts listed under the instructions for
unpaid amount from the original due date
get Form SS-5, Application for a Social
Part I, line 6, to figure your ACTC. You can
of the return.
Security Card, from an SSA district office
make this election if:
or online at SSA.gov/forms/ss-5.pdf.
Where to file extension requests.
1. Your total withheld 2016 social
If you are enclosing a payment, send Form
security, Medicare, Additional Medicare
If you are not eligible for an SSN, you
4868 with your payment to:
tax, one-half of your 2016
must apply for an ITIN. For more
self-employment tax, and any 2016 social
information on ITINs, go to IRS.gov/itin.
Department of the Treasury
security tax amounts listed under the
Also, see Form W-7 and its instructions.
Internal Revenue Service
instructions for Part I, line 6, are greater
P.O. Box 1302
than your withheld 2017 social security,
Part I—Total Tax and
Charlotte, NC 28201-1302
Medicare, Additional Medicare tax,
Credits
one-half of your 2017 self-employment
If you aren't enclosing a payment, send
tax, and any 2017 social security tax
Line 1
Form 4868 to:
amounts listed under Part I, line 6, and
Check the filing status that applies to you.
2. On the date listed, one of the
Department of the Treasury
following applied to your main home or the
Single. Your filing status is single if:
Internal Revenue Service
main home of your spouse if filing jointly:
Austin, TX 73301-0045
1. On the last day of the year, you are
a. On September 4, 2017, the home
unmarried or legally separated from your
was located in an area of Puerto Rico later
Disaster Relief
spouse under a divorce or separate
designated by FEMA as warranting
maintenance decree, or
Disaster tax relief was enacted for those
individual or individual and public
2. You meet all of the following
impacted by Hurricane Harvey, Irma, or
assistance due to Hurricane Irma, or
conditions.
Maria. Several provisions have a direct
b. On September 4, 2017, the home
affect on bona fide residents of Puerto
a. You lived apart from your spouse
was located in another area of Puerto
Rico and the U.S. Virgin Islands.
for the last 6 months of 2017. Temporary
Rico, and you (or your spouse if filing
absences for special circumstances, such
Days of presence in a U.S. territory.
jointly) were displaced from the home
as business, medical care, school, or
Generally, you are considered to be
because of Hurricane Irma, or
military service, count as time lived in the
present in a relevant possession on any
c. On September 16, 2017, the home
home.
day you are outside the relevant
was located in an area of Puerto Rico later
b. You file a separate return from your
possession because you leave or are
designated by FEMA as warranting
spouse.
unable to return during any 14-day period
individual or individual and public
within which a major disaster occurs in the
c. You paid over half the cost of
assistance due to Hurricane Maria, or
relevant possession for which a Federal
keeping up your home for 2017.
d. On September 16, 2017, the home
Emergency Management Agency (FEMA)
d. Your home was the main home of
was located in another area of Puerto
notice or a federal declaration of a major
your child, adopted child, stepchild, or
Rico, and you (or your spouse if filing
disaster is issued in the Federal register.
eligible foster child for more than half of
jointly) were displaced from the home
Due to Hurricane Irma and Hurricane
2017. Temporary absences by you or the
because of Hurricane Maria.
Maria, the 14-day period of absence
child for special circumstances, such as
resulting from a major disaster, which
school, vacation, business, medical care,
Note. Residents of the U.S. Virgin Islands
does not count against your days of
military service, or detention in a juvenile
whose main home was in the disaster area
presence outside a relevant U.S. territory,
facility, count as time lived in the home.
for Hurricanes Irma and/or Maria may be
has been extended to 117 days effective
Also, a child is considered to have lived
eligible to apply the ACTC rules described
with you for more than half of 2017 if the
Instructions for Form 1040-SS (2017)
SS-4
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