# US/France IC tax question



## Phryno (Sep 10, 2021)

I have tried looking around everywhere and haven't quite been able to find an answer. Maybe one of you has insight into this?

I am a dual citizen (US/France), living in France and working as a 1099 independent contractor for a US company. I have been paying self-employment tax to the US. Do I also owe tax to France, or are ICs also included in the tax treaty against double taxation?

Thank you for any help or resources you can provide on this matter


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## Bevdeforges (Nov 16, 2007)

I have answered this over on the thread you started on the France forum. You may get some further information here, though, so I'll leave both threads up and available.


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## 255 (Sep 8, 2018)

Phryno -- You have been paying U.S. Social Security taxes in error. Since you are an independent contractor, residing in France -- you owe social security taxes to France: International Programs - Totalization Agreement with France (ssa.gov) . Assumming you are a "Schedule C" filer, you need to include a French "Certificate of Coverage," when you file your U.S. tax return, in lieu of Schedule SE (I'd also include a statement referencing the tax treaty (SSA Totilization Agreement with France.) Cheers, 255


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## Bevdeforges (Nov 16, 2007)

Just one added note - as a "contractor" in France you need to set up a business entity to properly register with the appropriate social insurance agencies (basically, URSSAF). It's URSSAF that will provide your "certificate of coverage" to show that you are registered (and paid up) with them.


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## Phryno (Sep 10, 2021)

Thank you, thank you, thank you! Between these comments and speaking to a couple people who have been in similar situations, I have a much better understanding of where I'm at and what needs done! As of yesterday I have been received an approved auto-entrepreneur status with URSSAF and am set to start paying les impots properly now! The first tax returns will be fun to deal with, but I'm happy to finally be on the right track with all of this.

I cannot thank you all enough for the help!!


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