Per IRS Instructions for Schedule SE (Form 1040) Self-Employment Tax, page SE-2:
U.S. Citizens or Resident Aliens Living Outside the United States
If you are a self-employed U.S. citizen or resident alien living outside the United States, in most cases you must pay SE tax. You can’t reduce your foreign earnings from self-employment by your foreign earned income exclusion.
Exception. The United States has social security agreements with many countries to eliminate dual taxes under two social security systems. Under these agreements, you generally must pay social security and Medicare taxes to only the country in which you live.
The United States now has social security agreements with the following countries: Australia, Austria, Belgium, Brazil, Canada, Chile, Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Japan, Luxembourg, the Netherlands, Norway, Poland, Portugal, Slovak Republic, Slovenia, South Korea, Spain, Sweden, Switzerland, the United Kingdom, and Uruguay.
If you have questions about international social security agreements, or to see if any additional agreements have been entered into, you can visit the Social Security Administration's (SSA's) International Programs website at SSA.gov/international. The website also provides contact information for questions about benefits and the agreements.
If your self-employment income is exempt from SE tax, you should get a statement from the appropriate agency of the foreign country verifying that your self-employment income is subject to social security coverage in that country. If the foreign country won’t issue the statement, visit the SSA Office of Earnings and International Operations at SSA International Programs Online Certificate of Coverage Service. Don’t complete Schedule SE. Instead, attach a copy of the statement to Form 1040 or Form 1040-SR and enter “Exempt, see attached statement” on Schedule 2 (Form 1040), line 4.
Go to IRS Publication 54 Tax Guide for U.S. Citizens and Resident Aliens Abroad for additional information.
To remove Schedule SE from your TaxAct return (if you need help accessing Schedule SE, go to our Schedule SE - Adjustments FAQ):
Print Form 1040 or Form 1040-SR and write “Exempt, see attached statement” on Schedule 2 (Form 1040), line 4 (if you need help printing, go to our Printing Your Return and Individual Forms FAQ). Attach a copy of the statement that verifies that your self-employment income is subject to social security coverage in that country, and paper file your return (if you need help paper filing, go to our How to Mail a Paper Return (Paper File) FAQ).
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.