! old you are and even if you are already

CAUTION receiving social security or Medicare

benefits.

Aliens. Generally, resident aliens must pay SE tax under the same rules that apply to U.S. citizens. Nonresident aliens aren’t subject to SE tax unless an international social security agreement determines that they are covered under the U.S. social security system. Residents of the U.S. Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to SE tax, as they are considered U.S. residents for SE tax purposes. For more information on aliens, see Pub. 519, U.S. Tax Guide for Aliens, and the Instructions for Schedule SE (Form 1040).

Are you self-employed? You are self-employed if you carry on a trade or business (such as running a farm) as a sole proprietor, an independent contractor, or a partner of a partnership, or are otherwise in business for yourself. A trade or business is generally an activity carried