A person whose earnings from self-employment would otherwise be subject to compulsory coverage in both the United States and Norway 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 Norwegian law under the agreement and is exempt from paying Self-Employment Contributions Act (SECA) tax must still file a U.S. tax return every year. To show that the self-employment earnings are exempt from U.S. Social Security self-employment tax, the individual must do the following:

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  indicate on Schedule SE that the earnings are exempt under the agreement;

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  request a certificate of coverage from the Norwegian authorities; and

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  attach a photocopy of the certificate of coverage issued by Norway to the U.S. tax return every year (see RS 02001.690) as proof of the exemption.