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Social Security tax on Foreign earned income

  • 1.  Social Security tax on Foreign earned income

    Posted 05-23-2019 10:16

    I have a client who is a US citizen and resides in NYS.  In late July of 2018, he went to China to work on a teaching fellowship at Shanghai New York University.  He earned approximately $15,000 and paid $1,700 in Chinese tax.  The earnings should be subject to US income tax & he should get the foreign tax credit for the taxes paid to China.  My question is whether the income is subject to US social security / self-employment tax, and if so how would it be paid.


    Thank you for your comments.


    Michael J. Bonaiuto, CPA

    Catenacci Markowitz De Landri Rosner & Co.

    37 Saw Mill River Rd, Suite 101

    Hawthorne, NY 10532

    Tel:         (914) 347-4370 ext 127

    Fax:         (914) 347-3541


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