The 1040-SS form is for residents of the U.S. Virgin Islands (USVI), Guam, American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), and the Commonwealth of Puerto Rico (Puerto Rico) who are not required to file a U.S. income tax return. This form will report net earnings from self-employment (SE) to the United States and, if necessary, pay SE tax on that income.