Yes, if you have a Green Card, you are a US Resident for tax purposes as long as you have the Green Card.
Since you are residing in Brazil while doing the work, due to not having a job in the US, and Brazil is taxing your income for Old-Age benefits, then you would NOT need to pay "Old Age" Benefit taxes to the US on this income. You will report your income under foreign income and exclusion, NOT under the regular self-employment section. You pay these taxes to the country where you reside which for you right now is Brazil. However, since you are a residing in Brazil, paying into the Brazilian system and self-employed for now, you will need to request an exemption and attach to your US return.
It is possible to remain covered under the US social security, however, this only applies when you are sent to work temporarily in a foreign country. Since you have not worked in the US, your situation would not be necessarily be temporary.
When it comes time to retire, you would still be able to collect the benefits from Brazil even though you may be living in the US. As long as you are living and working in Brazil, you will need to attach the copy of certificate of coverage to your US return every year. This also means you will likely need to print and mail your return as you may not be able to attach that certificate to your return.
Employers and self-employed workers must request a certificate of coverage to establish an exemption...
APSAIBH - Social Security Agency Attendance of International Agreements - Belo Horizonte Av. Amazona...
Belo Horizonte - MG - CEP: 30180-001
BRAZIL
Please provide the following information:
Self-employed workers should attach a copy of the certificate of coverage to their U.S. tax return e...
@hapo1313 (Edited 2/3/2025 @ 8:11AM PST)
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