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JAFA12
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SELF-EMPLOYMENT TAXES at 15.3% FOR NON-US RESIDENTS AMAZON / FBA SELLERS

Does anyone know what form should be filed together with 1040NR by non-U.S. resident Amazon seller to get exemption from paying social security taxes + Medicare at 15.3%  ? Foreign seller never been to the U.S.  / doesn't have any US visa. Paying income taxes (which is obvious) + Self-Employment taxes (which doesn't make any sense because he will never get SS or Medicare benefits).  I've spent hours searching through IRS Tax Codes but didn't find any references to particular exemption. All I found is one general Q & A on Turbo-tax below. May be someone smart has an answer. Thank you in advance!

Who Is Exempt from Paying Social Security Tax?

Many other categories of nonresidents are eligible for the exemption, but, in all cases, the determining factor is the type of visa the nonresident possesses.

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