Reporting self-employment tax. Then enter the tax on line 52 of Form 1040 and attach Schedule SE to Form 1040. Get Publication 533 for more information about self-employment tax. The United States has entered into social security agreements with foreign countries to coordinate social security coverage and taxation of workers employed for part or all of their working careers in one of the countries. These agreements are commonly referred to as totalization agreements.
Agreements are in effect with the following countries.
The United Kingdom. Other agreements are also expected to enter into force in the future. Generally, under these agreements, you are subject to social security taxes only in the country where you are working. However, if you are temporarily sent to work for the same employer in the United states and your pay would normally be subject to social security taxes in both countries, most agreements provide that you remain covered only by the social security system of the country from which you were sent. You can get more information on any agreement by contacting the U.S. Social Security Administration at the address given later.