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SSA Handbook §1124

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1124. Are employees of foreign governments self-employed?

Services are considered self-employment (and excluded from employment) if they were performed in the U.S. by U.S. citizens who are employees of:

  1. A foreign government;

  2. An instrumentality wholly owned by a foreign government; or

  3. An international organization.

Last Revised: March, 2001


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