Are you filing as a resident or nonresident alien for 2020?
U.S. citizens and resident aliens are taxed on worldwide income. Almost all U.S. taxpayers are “cash basis”, meaning income is reported in the year received, rather than earned. That means if you are filing as a resident alien, you would include on your 2020 U.S. income tax return self-employment income earned in 2019.
If you are a nonresident alien, the income is probably exempt from U.S. taxation as it is not effectively connected with a U.S. trade or business.
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