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PY Resident Self-employed Foreign Income

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    PY Resident Self-employed Foreign Income

    I'm doing a return for a couple. She moved to Canada in May 2009, he stayed in the US for the balance of 2009. She earned Cdn self-employment income from May thru Dec 2009.
    I'm trying to determine if her income is subject to self-employed taxes.

    She is no longer a resident -she will be staying in Canada. I don't believe she is a citizen ( I need to verify this last bit of info). In reading the self-employed rules it looks like they apply to residents and citizens but not non-residents, non -citizens. Am I correct?

    I"ve included her SE income on their joint 1040...and backed it out with the foreign income exclusion. My program is calculating self-employed taxes but I'm wondering if they are applicable....

    Carolyn
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