FAQ

Does the FEIE cover self-employment income?

How the Foreign Earned Income Exclusion interacts with Schedule C income, self-employment tax, and the source of services.

Self-employment income can qualify as foreign earned income when the underlying services and qualification tests support the exclusion. The FEIE generally does not eliminate U.S. self-employment tax by itself, and business expenses, foreign tax credits, totalization agreements, and entity structure can change the result. Model the income and tax separately.

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