TN 24 (04-19)

RS 02001.208 Self-Employed (SE) Persons - U.S. Norwegian Agreement

A. Resident rule

A person whose earnings from self-employment would otherwise be subject to compulsory coverage in both the United States and Norway is subject only to the laws of the country of which he or she is a resident.

B. Filing obligation

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:

  • indicate on Schedule SE that the earnings are exempt under the agreement;

  • request a certificate of coverage from the Norwegian authorities; and

  • 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.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001208
RS 02001.208 - Self-Employed (SE) Persons - U.S. Norwegian Agreement - 04/15/2019
Batch run: 04/15/2019
Rev:04/15/2019