Hi Kolea, thanks for attending the event and posting questions.
From your description (foreign employer, working in Europe and North America), you would report worldwide income for tax year 2022 as a self employed independent contractor with income from Form 1099-Misc or Form 1099-NEC, and report related business expenses on Schedule C Profit or Loss From Business.
https://www.irs.gov/pub/irs-pdf/f1040sc.pdf
https://www.irs.gov/pub/irs-pdf/i1040sc.pdf
Please refer to IRS Pub 54, page 10, "Exemption From Dual-Country Social Security and Medicare Taxes" for the TAJA1.
https://www.irs.gov/pub/irs-pdf/p54.pdf
Hope the above helps. Thank you.
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