FAQ
Do self-employed Americans abroad pay U.S. self-employment tax?
Answers about Schedule C, self-employment tax, FEIE, Foreign Tax Credit, totalization agreements, and foreign business entities.
Self-employed Americans abroad must review U.S. Schedule C and self-employment tax rules even when the services are performed outside the United States. The FEIE generally does not remove self-employment tax by itself. A totalization agreement or a different business structure may affect the result, but the country, coverage certificate, entity, and services must be reviewed.