SE form would need to be overridden which will prevent e-filing. instructions for FORM SE state the following.
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. If the foreign country won’t issue the statement, contact the SSA Office of International Programs. Don’t complete Schedule SE. 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.
Without that statement, it is likely that you will get a bill from the IRS for SE taxes.
