Working abroad

Kolea · ‎November 16, 2022

Hello, I am an American citizen and worked as an independent contractor for a Belgian company providing services for a stadium concert tour in Europe and North America. As requested by the tour, I applied for and received TAJA1’s for every country that required them. Is there anything special I need to do to file taxes, or just use form 1099 as I would domestically?

KochuK · ‎November 16, 2022

Hi Kolea, thanks for attending the event and posting questions.

From your description (foreign employer, working in Europe and North America), you would report worldwide income for tax year 2022 as a self employed independent contractor with income from Form 1099-Misc or Form 1099-NEC, and report related business expenses on Schedule C Profit or Loss From Business.

https://www.irs.gov/pub/irs-pdf/f1040sc.pdf

https://www.irs.gov/pub/irs-pdf/i1040sc.pdf

Please refer to IRS Pub 54, page 10, "Exemption From Dual-Country Social Security and Medicare Taxes" for the TAJA1.

https://www.irs.gov/pub/irs-pdf/p54.pdf

Hope the above helps. Thank you.

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