sefl employment tax for foreign income

[ardi600]

based on the research i have done, if an individual does not work for an american company abroad, he or she is not subject to self employment tax. that individual could use the 92,900 dollars exclusion of foreign income(granted bonafide resident or physical resident tests are met) and not be subject to se tax. I am still, not clear on answer in regards to the se tax and would appreciate inputs on this matter. Again, this individual simply works for a foreign comapny that is not affiliated with united states and collects pay checks from them. thank you for your inputs

[Kram BergGold]

different viewpoint

If the worker is an employee in the foreign country then no SE Tax and no FICA. If the worker is self employed SE tax is due.