BobKamman
Level 15
04-16-2021
08:25 PM
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The UN Secretariat has a detailed publication on this subject which does state that certain green card holders are exempt from self-employment tax even if they pay US income tax (which is then reimbursed by the UN). But they must be in the category that can sign a "waiver" -- see the publication. Technically these individuals are not "contractors," the term you use, but employees.
https://www.un.org/Depts/oppba/accounts/tax/pubs/sticlatest.pdf