TN 16 (11-96)
RS 02001.208 Self-Employed (SE) Persons - U.S. Norwegian Agreement
A U.S. or Norwegian national who is self-employed in either the U.S. or Norway and who is a resident of either country is subject to the coverage laws of the country in which he/she resides. All of the self-employment income (SEI) earned in the two countries is subject to coverage by the country of residence.
If any question on residency arises, a determination will be made by the appropriate agency of the country in which the person is present. A self- employed U.S. citizen resident in Norway with no SEI outside the two countries would claim an exeption from SECA by simply attaching a copy of the determination of residence to his/her Federal income tax return each year he/she is exempt.