Expatax Guide

Self-Employment

Schedule SE, totalization agreements, and structuring options for Americans freelancing or running a business abroad.

  1. 01
    Totalization agreements: avoiding double Social Security tax
    Self-employed Americans abroad get hit with 15.3% U.S. Self-Employment tax on top of foreign social-security contributions — unless a totalization agreement covers them. Here's how the 30 U.S. treaties work and how to claim coverage.
    8 min read1040SE8919
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