Page 57 - International Taxation IRS Training Guides

U.S. Social Security and

Self-Employment Taxes

 When are taxpayers
working abroad subject to

employment taxes?

Look to status of employer (U.S., foreign, or
• Answer:
affiliate of a U.S. MNE)
foreign

subject to self-employment
 When are taxpayers

taxes?

• All
U.S. citizens and resident aliens regardless of where
live or work
they

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