U.S. citizens abroad and Social Security. This is possible if they work for an American corporation or for an affiliate of an American corporation. However, the decision to deduct Social Security taxes is incumbent upon the employer rather than the employee. In countries where the US has bilateral totalization agreements, these problems are automatically resolved since the rules on payments and benefits are formally codified. Ininstances when circumstances do not permit payment of the FICA tax, most Americans have the option of deducting their contributions as income tax.
Coverage is optional for citizens working for a foreign affiliate of an American employer.
The option for coverage rests with the American employer, not the employee. Once an election is made, all U.S. Citizens and resident aliens employed by the foreign affiliate must be included. Once the decision is made, it is irrevocable. The definition includes the professions. The exclusion for foreign earned income under IRC Sec.