To clarify, what is it that are asking? $3800 is the correct amount of SE for your Self-Employment income, which is independent from your foreign income. Your self-employment income is calculated at ($26,900)(.9235)(.153)=$3800, which is correct.
I am not sure what are asking regarding your foreign wages earned through the Italian Employer. I think you may be asking these these wages are subject to SE FICA taxes. If you are, the IRS states that these wages are not subject to Social Security and Medicare tax withholding, thus no SE taxes are levied on this income.
Reach out if you have additional questions or if I misinterpreted your question.
@2382680
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
