TN 10 (11-91)
RS 02001.675 Coverage Rule For Self-Employment - U.S. Austrian Agreement
A person whose earnings from self-employment would otherwise be subject to compulsory coverage in both the United States and Austria 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 Austrian 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 the earnings are exempt under the agreement and attaches a photocopy of the certificate of coverage issued by Austria (see RS 02001.690) as proof of the exemption.