It depends. Are you a US Resident based on the Substantial Presence Test, or the Green card Test? Do you plan to terminate your US Residency status or are you returning to the US? Is your home country Brazil?
If you are a US Resident based on the Green Card Test or you ARE planning to return to the US this year or be a permanent US Resident, then yes, you would report this in the self-employment income section like regular self-employment. This would apply if it was like a temporary assignment. "If you are a self-employed U.S. citizen or resident, the rules for paying self-employment tax are generally the same whether you are living in the United States or abroad" Page 15 Pub 54
However, The Self-Employment Taxes which consist of Social Security and Medicare taxes would fall under the US Brazil Totalization Agreement. You would only pay and be covered by one country or the other, so if you are paying social security type taxes in Brazil, you would not need to pay them in the US or vice versa. According to the US- Brazil Totalization agreement, "Self-employed workers who reside in the United States are assigned U.S. coverage. Self-employed workers who reside in Brazil are assigned Brazilian coverage." So where you live will determine where you pay SS taxes. However, you must request an exemption from US Social Security Contributions in order to not pay them if you are maintaining US Residency status.
If you were simply in the US for 185 days and worked here and are returning home to Brazil, then you could file as a Dual Status Resident. This would mean, you file a 1040 form for the time you were a US Resident, which if you only lived in the US for 185 days total, that would only be 2 days. If you did not earn any income during those 2 days, you would not have any reporting requirements as a US Resident.
Taxation of dual-status individuals
However, if you earned money during the prior 183 days and do not have a green card and do plan to terminate your residency status when you left to go to Brazil, then you would need to file a 1040 NR which TurboTax does not support, however, our partner Sprintax.com does.
@hapo1313 (Edited 23/25 @ 8:13AM)
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