Form 2555 Line 19

[jamessite]

I have a client who worked in Japan, and no official tax document is being supplied to the IRS. They only work on the Japanese taxes. The company states that she worked as an independent contractor, NOT an employee. Can I put that amount of earnings on Line 19, or does it go on Line 20a of Form 2555? If have seen different answers and am not sure how to handle it. One way the client pays social security tax on Line 20a, and the other way on Line 19, there is NO social security tax.

[sjrcpa]

She's subject to US social security/SE tax unless she pays into Japan's system and the US and Japan have a totalization agreement.

[jamessite]

Japanese taxes were withheld from her income. They are processing it in Japan I think. So would she have to file for SS taxes in US?

[sjrcpa]

What kind of Japanese taxes did she pay?

Income?

Japan's equivalent of social security?

Both?

Something else?

[jamessite]

The form just says Income Tax Withholding