Question
IRC Section 1402(b)
Taxpayer lives in Canada. Never steps foot in USA. He will never apply for Social Security benefits. He is a silent, investor partner in a business in USA and received a K-1 with self-employment earnings. How do I exclude those earnings for SE tax on his 1040-NR?
Internal Revenue Code §1402(b)
The term “self-employment income” means the net earnings from self-employment derived by an individual (other than a nonresident alien individual, except as provided by an agreement under section 233 of the Social Security Act) during any taxable year
