A person whose earnings from self- employment would otherwise be subject to compulsory coverage in both the United States and Ireland is subject only to the laws of the country of which he or she is a resident.

A self-employed U.S. citizen who is subject only to Irish law under the agreement and is exempt from paying SECA tax must still file a U.S. tax return every year. When preparing the schedule SE to determine the amount of the SECA tax, the worker indicates that the earnings are exempt under the agreement and attaches a photocopy of the certificate of coverage issued by Ireland (see RS 02001.840) as proof of the exemption.