Limited partners should include only guaranteed payments for services actually rendered to or on behalf of the partnership. If you reduce the amount you enter on Schedule SE, you must attach an explanation. General partners should reduce this amount by certain expenses before entering it on Schedule SE. If you were a general or limited partner in a partnership, include on line 1a or line 2, whichever applies, the amount of net earnings from self-employment from Schedule K-1 (Form 1065), box 14, code A. Instead, attach a copy of the statement to Form 1040 or Form 1040-SR and enter “Exempt, see attached statement” on Schedule 2 (Form 1040), line 4. If the foreign country won’t issue the statement, visit the SSA Office of Earnings and International Operations at SSA International Programs Online Certificate of Coverage Service. If your self-employment income is exempt from SE tax, you should get a statement from the appropriate agency of the foreign country verifying that your self-employment income is subject to social security coverage in that country. The website also provides contact information for questions about benefits and the agreements. If you have questions about international social security agreements, or to see if any additional agreements have been entered into, you can visit the Social Security Administration's (SSA's) International Programs website at SSA.gov/international. The United States now has social security agreements with the following countries: Australia, Austria, Belgium, Brazil, Canada, Chile, the Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Japan, Luxembourg, the Netherlands, Norway, Poland, Portugal, the Slovak Republic, Slovenia, South Korea, Spain, Sweden, Switzerland, the United Kingdom, and Uruguay. Under these agreements, you must generally pay social security and Medicare taxes to only the country in which you live. The United States has social security agreements with many countries to eliminate dual taxes under two social security systems.
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