Deductions & credits

• If you are an employee of a foreign government (including foreign municipalities) your wages are exempt from U.S. income tax by:

  -A provision in a tax treaty or consular convention between the United States and their country, or

  -Meeting the requirements of U.S. tax law

  If she doesn't qualify under a tax treaty provision, she may still qualify for an exemption by meeting the following requirements of U.S tax law. 
  

• If you are not a U.S. citizen, or if you are a U.S. citizen but also a citizen of the Philippines, and you work for a foreign government in the United States, your foreign government salary is exempt from U.S. tax if you perform services similar to those performed by U.S. government employees in that foreign country and that foreign government grants an equivalent exemption to U.S. government employees.

• To qualify for the exemption under U.S. tax law, either the U.S. Department of State must certify that you perform services similar to those performed by employees of the government of the United States in foreign countries and that your foreign government employer grants an equivalent exemption to U.S. government employees performing similar services in its country or you must establish those facts.  

• If you are a green card holder employed by a foreign government or international organization, you are not subject to self-employment taxes and may not voluntarily participate in the U.S. social security system.

Please see attached links for more information

Foreign embassy

Self-Employed Tax