A person who is usually self-employed in one country temporarily transfers their business activity to the other country for a period of less than five years they will continue coverage of their home country, if their home country decides that they will be doing similar self-employment work while in the other country.

A self-employed U.S. citizen, who is subject only to Romanian social security taxes and contributions 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; and

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  Request a certificate of coverage from the Romanian authorities; and

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  Attach a photocopy of the Romanian certificate of coverage to his or her U.S. tax return every year (refer to RS 02002.750) as proof of the exemption.