Level 2

Question

If you qualify for Expatriate Status and receive a 1099 NEC from the US do you pay selfemployment tax

Forum|Forum|9 months ago
October 1, 2025
4 replies
18 views

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ProSeries Basic

Just-Lisa-Now-

Intuit Community Champion

have you tried googling the question?

I put 'do expats pay self employment tax in the US?' into google and got lots of info.

♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪

sjrcpa

Level 15

Why wouldn't they?

By "Expatriate Status", do you mean they are a US Citizen living and working outside the US?

The more I know the more I don’t know.

T

taylortax1Author

Level 2

The customer says he is filing US returns and no International returns. He says he qualifies for Expatriate Status that he says reduces his tax liability to 0 as long as long as he is not in the US for more than 30 days and makes less than 165,000. I think that part is fine but he got a 1099 NEC from a US company and I think he must file a Schedule C and pay the self employment tax and medicare Schedule SE. I am just trying to get an answer for this. I have read about as much as I can find.

Thank you

sjrcpa

Level 15

AFAIK there is no such tax thing as "Expatriate Status"

Is your client a US citizen living and working outside the US?

The $165K and in the US for no more than 30 days seems to be referencing their eligibility for the foreign earned income exclusion under the physical presence test. The maximum 2024 exclusion is $126,500. And this only applies to earned income. Interest, dividend, etc. income is fully taxable.

If they are not paying income tax to another country, they are likely not paying into another country's social security equivalent system.

So yes the Sche C net is subject to US self-employment tax.

The more I know the more I don’t know.

BobKamman

Level 15

Does this question involve someone who has formally given up US citizenship, which is a rare subcategory of "expatriate" ? That would make the individual a nonresident alien, and the answer is that the income isn't subject to SE tax except when it is. When I first read this, I thought "from the US" meant "from the US government," but on second thought it's probably "from someone in the US."

IRonMaN

Level 15

I see three in answers in the form of a question. If Alex Trebek was still alive he really could have had a full time job working this place.

Slava Ukraini!

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