A self-employed U.S. citizen who is subject only to Norwegian law under the agreement
and is exempt from paying Self-Employment Contributions Act (SECA) tax must still
file a U.S. tax return every year. To show that the self-employment earnings are exempt
from U.S. Social Security self-employment tax, the individual must do the following:
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indicate on Schedule SE that the earnings are exempt under the agreement;
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request a certificate of coverage from the Norwegian authorities; and
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attach a photocopy of the certificate of coverage issued by Norway to the U.S. tax
return every year (see RS 02001.690) as proof of the exemption.