SELF-EMPLOYED PERSONS ABROAD

You must file a U.S. income tax return if you had $400 or more of net earnings from self-employment, regardless of your age. You must pay self-employment tax on your self-employment income even if it is excludable as foreign earned income in figuring your income tax. Net earnings from self-employment include the income earned both in a foreign country and in the United States.

self-employment abroad tax requirement