Outside the U.S. means outside the territorial boundaries of the 50 States, the District
of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, the Northern Mariana Islands
and American Samoa. Outside the U.S. refers to the place where:
a worker performs his or her services, or
a self-employed person's trade or business is carried on.
The term does not necessarily refer to the place where the beneficiary may reside
EXCEPTION: Self-employment by nonresident aliens, who are self-employed in but do not reside
in Puerto Rico, the U.S. Virgin Islands, Guam or American Samoa, is considered to
be outside the U.S. (see RS 02605.020D.).