U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico). This form is used to report net earnings from self-employment tax. The Social Security Administration uses this information to figure the taxpayer's benefits under the Social Security program. The form is also used to report and pay household employment taxes, to 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, to claim excess Social Security tax withheld, to claim the additional child tax credit, and to claim the health coverage tax credit.