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previous page Previous Page: Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - Self-Employment Tax
next page Next Page: Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - Foreign Earned Income and Housing: Exclusion – Deduction
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taxmap/pubs/p54-008.htm#en_us_publink100047396

Exemption From 
Social Security and 
Medicare Taxes(p11)


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previous topic occurrence Exemption From Social Security and Medicare Taxes next topic occurrence

The United States may reach agreements with foreign countries to eliminate dual coverage and dual contributions (taxes) to social security systems for the same work. See Binational Social Security (Totalization) Agreements in chapter 2 under Social Security and Medicare Taxes. As a general rule, self-employed persons who are subject to dual taxation will only be covered by the social security system of the country where they reside. For more information on how any specific agreement affects self-employed persons, contact the United States Social Security Administration, as discussed under Binational Social Security (Totalization) Agreements in chapter 2.
If your self-employment earnings should be exempt from foreign social security tax and subject only to U.S. self-employment tax, you should request a certificate of coverage from the U.S. Social Security Administration, Office of International Programs. The certificate will establish your exemption from the foreign social security tax.
Send the request to the:

 
Social Security Administration 
Office of International Programs 
P.O. Box 17741 
Baltimore, MD 21235-7741


previous pagePrevious Page: Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - Self-Employment Tax
next pageNext Page: Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - Foreign Earned Income and Housing: Exclusion – Deduction
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication