NOTE: A self-employed U.S. citizen who is subject to Portuguese law under the agreement
is exempt from paying SECA tax. However, he or she is still required to file a tax
return every year. When preparing the schedule SE, the individual should indicate
that his or her earnings are exempt from SECA tax under the agreement and attach a
copy of the certificate of coverage issued by Portugal (see RS 02001.581) as proof of exemption.