When you have self-employment in a foreign country, you could be required to pay self-employment taxes in the US. Which are the equivalent of US Social Security and Medicare taxes, but they are collected on your US personal income tax returns, even though they are not actually income taxes. Foreign tax credits do not offset self-employment taxes. The only way to claim exemption is with the Social Security authority in your home country. Note, that the certificate can only be obtained if your home country has a Social Security totalization agreement with the United States. For us to report your income as nontaxable for the purposes of self-employment taxes, you must at least apply for the certificate of coverage, as the IRS can request proof of coverage at any time after your US tax returns have been processed. Do not assume that you are automatically exempt from paying self-employment taxes in the US. Our advice: Take the additional step of obtaining a Certificate of Coverage. If you need to know if your home country is eligible, just ask.