TN 10 (11-91)

RS 02001.675 Coverage Rule For Self-Employment - U.S. Austrian Agreement

A. POLICY

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.

B. PROCESS

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.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001675
RS 02001.675 - Coverage Rule For Self-Employment - U.S. Austrian Agreement - 02/29/1996
Batch run: 01/27/2009
Rev:02/29/1996