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CCA 201101010

Net Earnings From Self-Employment

Official textIRS Written Determinations (PLR · TAM · CCA)irs.gov
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ID: CCA_2010100518201141 Number: 201101010
Release Date: 1/7/2011
Office: ---
UILC: 1402.01-00
From: ---
Sent: Tuesday, October 05, 2010 6:20:12 PM
To: ---
Cc: ---
Subject: RE: Quick question
I assume this is a type of visa? While NRAs don't generally owe SECA tax, they do if there is an applicable Totalization Agreement.

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