Exemption From Social Security and Medicare Taxes The United States may reach agreements with foreign countries toeliminate dual coverage and dual contributions (taxes) to socialsecurity systems for the same work. See Binational SocialSecurity (Totalization) Agreements in chapter 2underSocial Security and Medicare Taxes. As a general rule,self-employed persons who are subject to dual taxation will only becovered by the social security system of the country where theyreside. For more information on how any specific agreement affectsself-employed persons, contact the United States Social SecurityAdministration. If you are a U.S. citizen permanently working in a foreign countrywith which the United States has a social security agreement and youare exempt under the agreement from U.S. self-employment tax, youshould get a statement from the authorized official or agency of theforeign country verifying that you are subject to social securitycoverage in that country. Envelope: If the authorities of the foreign country will not issue astatement, you should get a statement that your earnings are notcovered by the U.S. social security system from the: U.S. Social Security Administration Office of International Programs P.O. Box 17741 Baltimore, MD 21235. Attach a photocopy of either statement to your federal income taxreturn each year you are exempt. Also enter "Exempt, see attachedstatement," on the line for self-employment tax on your return. If you believe that your self-employment earnings should be exemptfrom foreign social security tax and subject only to U.S.self-employment tax, you should request a certificate of coverage fromthe United States Social Security Administration, Office ofInternational Policy. The certificate will establish your exemptionfrom the foreign social security tax.