DWQA QuestionsCategory: Federalnon-resident Indepedent contractor 需要填写 1040NR 的schedule SE 表吗?
Qian Song Staff asked 7 months ago

目前是non-resident,收到了1099-misc表格,看到irs的网站上说non-resident貌似不用交self-employment tax (我的理解是那个15.3%的税)https://www.irs.gov/individuals/international-taxpayers/self-employment-tax
“The Internal Revenue Code does not impose the self-employment tax on the self-employment income of a nonresident alien, unless the self-employment tax liability is imposed under the terms of a Totalization Agreement…”
如果不用交SE tax,在填1040nr的时候是不是就不用填写schedule SE表了,  只要填写schedule C就行了? 还是说还要填写 schedule SE, 但是在总额那里填写0?这样会不会很confused?需不需要给IRS做什么说明?谢谢您的帮助!