Publication 54 |
2001 Tax Year |
Exemption From Social Security & Medicare Taxes
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 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.
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