This means that once she becomes a resident for tax purposes, she will be subject to self-employment tax, even if this income is paid to her while she is resident but for services she performed while a nonresident alien.
For example, she becomes a resident alien on August 1, 2023. On August 15, she receives $2,000 of self-employed income for work she did in July 2023. That $2,000 will be subject to self-employment tax.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
