AnnetteB6
Expert Alumni

Self employed

No, it does not make a difference as long as all of his work was performed in the US.  

 

Even though he is being paid by a foreign company but performs his work in the US, his income is considered to be US-source income and not foreign income.  

 

Since he is working as an independent contractor, his self-employed business income and expenses would be reported on Schedule C as you expected.  

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