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.