If you qualify for Expatriate Status and receive a 1099 NEC from the US do you pay selfemployment tax

[Just-Lisa-Now-]

have you tried googling the question?

I put  'do expats pay self employment tax in the US?' into google and got lots of info.

[sjrcpa]

Why wouldn't they?

By "Expatriate Status", do you mean they are a US Citizen living and working outside the US?

[BobKamman]

Does this question involve someone who has formally given up US citizenship, which is a rare subcategory of "expatriate" ?  That would make the individual a nonresident alien, and the answer is that the income isn't subject to SE tax except when it is.  When I first read this, I thought "from the US" meant "from the US government," but on second thought it's probably "from someone in the US."  

[IRonMaN]

I see three in answers in the form of a question.  If Alex Trebek was still alive he really could have had a full time job working this place.

[taylortax1]

The customer says he is filing US returns and no International returns. He says he qualifies for Expatriate Status that he says reduces his tax liability to 0 as long as long as he is not in the US for more than 30 days and makes less than 165,000. I think that part is fine but he got a 1099 NEC from a US company and I think he must file a Schedule C and pay the self employment tax and medicare Schedule SE. I am just trying to get an answer for this. I have read about as much as I can find.

Thank you

[sjrcpa]

AFAIK there is no such tax thing as "Expatriate Status"

Is your client a US citizen living and working outside the US?

The $165K and in the US for no more than 30 days seems to be referencing their eligibility for the foreign earned income exclusion under the physical presence test. The maximum 2024 exclusion is $126,500. And this only applies to earned income. Interest, dividend, etc. income is fully taxable.

If they are not paying income tax to another country, they are likely not paying into another country's social security equivalent system.

So yes the Sche C net is subject to US self-employment tax.

[BobKamman]

All I know is what Google AI tells me:

To officially gain U.S. expatriate status, a U.S. citizen must formally and voluntarily relinquish their citizenship before a consular official. This process is different from simply moving abroad, which does not end U.S. tax obligations. Long-term permanent residents must also take specific steps to terminate their legal residency.
The U.S. does not offer a temporary "expatriate status" for those living abroad. Instead, it defines an expatriate for legal purposes as a person who has formally surrendered their citizenship or permanent residency.

***

The exclusion for 2024 is $126,500, plus $37,950 for housing (varies by location).  So that's where he is coming up with ≈ $165,000.  Start with Form 2555 and its instructions.  After reading Pub 54.  

[sjrcpa]

@BobKamman Google AI left out the part about the "exit tax" ?- paying US income tax on the deemed sale of all you own.