I am wondering if I am not a US citizen, the law regarding self emplyment tax applicable on me as well.
Prashant Thakur Answered question October 25, 2022
As per IRS documents , “The Internal Revenue Code does not impose self-employment tax on the self-employment income of an individual who is neither a U.S. citizen nor a U.S. resident within the meaning of IRC section 7701(b)(1)(A), unless the self-employment tax liability is imposed under the terms of a Totalization Agreement. However, once such an individual becomes a U.S. resident under the residency rules of the Code, they become liable for self-employment taxes under the same conditions as an individual who is a U.S. citizen or a U.S. resident within the meaning of IRC section 7701(b)(1)(A)”
Prashant Thakur Answered question October 25, 2022
