TN 14 (07-94)

RS 02001.825 Coverage Rule for Self-Employment - U.S. Irish Agreement

A. POLICY

A person whose earnings from self- employment would otherwise be subject to compulsory coverage in both the United States and Ireland 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 Irish 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 that the earnings are exempt under the agreement and attaches a photocopy of the certificate of coverage issued by Ireland (see RS 02001.840) as proof of the exemption.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001825
RS 02001.825 - Coverage Rule for Self-Employment - U.S. Irish Agreement - 02/29/1996
Batch run: 01/27/2009
Rev:02/29/1996