can you report foreign earned income as selfemployed income on Sch C?

[skyworks]

My client started new job remote work for a Foreign company oversea 

He receive pay each month, there were no tax deducted/paid to foreign country from his income.

Can he report the earned incoem as selfemployed income on Sch C? 

If he can, he planed to make contribution to selfemployed retirement account (selfemployed 401k).

[TaxGuyBill]

You need to determine if he is an employee or self employed.

How does the foreign company view him - an employee or a contractor?

https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-o...

[skyworks]

Well, It is a project last about 12 month, the Foreign company treated him as contractor did not withhold any Host country FICA from the pay. Report on Sch C will pay selfemployed tax.

If report as Foreign compensation (wages) goes to 1040 line one, how to report FICA?

[sjrcpa]

"the Foreign company treated him as contractor did not withhold any Host country FICA from the pay."

Maybe they didn't have to if he was there on a 1 year visa. Is this what you based the contractor vs employee decision on? 

[skyworks]

He worked remotely in USA

[TaxGuyBill]

Neither working remotely or not having FICA withheld has any bearing on if he is an employee or self employed.

If you determine is truly is self employed, it goes on Schedule C.  If you determine he is an employee, it goes on line 1h on the 1040.