0925 Publ 6120 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p6120.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Employees working for a foreign government or an international organization in the United States are subject to some special tax rules. The tax treatment of your compensation can vary according to whether you are a U.S. citizen, a dual citizen, a green card holder (lawful permanent resident), or a foreign citizen without a green card.

Note: This leaflet is intended for general informational purposes only and may not apply to your particular situation. Consult with a tax professional for specific advice regarding your U.S. tax and information reporting obligations, including whether your income is exempt from tax under an international tax treaty or agreement, or a provision of the Internal Revenue Code.

If you are a U.S. citizen working for a foreign government or international organization in the United States, you must report those earnings as wages and pay self-employment tax on them under the Self-Employment Contributions Act (SECA). Self-employment tax is computed on Schedule SE, Self-Employment Tax, and reported on Form 1040. However, you are not “self-employed” for any other federal tax purposes. You may not claim deductions for expenses on Schedule C and are not qualified to establish a Simplified Employee Pension (SEP) Plan and there is no allowable deduction for contributions to any such plan.

If you expect to have tax due at the end of the year you must file and pay estimated tax payments because your compensation is not subject to withholding. The estimated payments ensure that you have paid your proper amount of tax throughout the year. Estimated payments are made using Form 1040ES, Estimated Tax for Individuals. Forms are filed quarterly: April 15 ^th, June 15 ^th, September 15 ^th, and January 15 ^th . There is a penalty for failure to make estimated tax payments.

Generally, the same rules apply if you are a dual citizen of the United States and another country.

If you are a green card holder working for a foreign government or international organization in the United States, you generally must report those earnings as wages but are not subject to self-employment taxes on them and may not voluntarily pay self-employment tax on them.

If you expect to have income tax due at the end of the year, you must file and pay estimated tax payments because your compensation is not subject to withholding. The estimated payments ensure that you have paid your proper amount of tax throughout the year. Estimated payments are made using Form 1040ES, Estimated Tax for Individuals. Forms are filed quarterly: April 15 ^th, June 15 ^th, September 15 ^th, and January 15 ^th . There is a penalty for failure to make estimated tax payments.

If you are a foreign citizen with “A” or “G” nonimmigrant visa status working in the United States for a foreign government or international organization, you are generally not subject to U.S. self-employment tax and may not be subject to income tax on your foreign government or international organization compensation. Exemptions can be found in provisions of the Vienna Convention on Diplomatic Relations, Vienna Convention on Consular Relations, consular agreements, other international agreements, and the Internal Revenue Code. Each of the aforementioned tax exemptions has specific requirements that you must satisfy to be able to exempt your foreign government or international organization wages from U.S. income tax. You should check with a tax professional to find out whether you qualify for any of these tax exemptions.

If you are a foreign citizen with “A” or “G” nonimmigrant visa status receiving other U.S. source income (such as interest, dividends, rents, royalties, etc.), you are generally subject to U.S. income tax. Tax treaty benefits may apply to this income. This income is reported on Form 1040-NR, U.S. Individual Income Tax Return Non-resident. Estimated payments may be required depending upon the amount received.

For additional information - see Chapter 10 “Employees of Foreign Governments and International Organizations” in Publication 519, U.S. Tax Guide for Aliens ( www.irs.gov/forms-pubs/about-publication-519 )

Note: The term “international organization” means a public international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act

(22 U.S.C. 288-288f).

Publication 6120 (9-2025) Catalog Number 95879P Department of the Treasury Internal Revenue Service www.irs.gov