Does self-employment tax apply to non-resident alien LLC owners in the U.S.?
I'm a non-resident alien from South Korea who owns a single-member LLC. My accountant mentioned something about self-employment tax being 15.3% on top of income tax. That seems really high. As a non-resident alien, do I have to pay this? I've seen conflicting information — some sources say NRAs are exempt, others say it depends on whether you have a totalization agreement. What's the actual rule?
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