Artículo U.S. citizen.. U.S. citizen.

id="en_US_2025_publink1000171296"> U.S. citizen. If you’re a U.S. citizen who works in the United States for a foreign government, an international organization, a foreign embassy, or any foreign employer, you must include your salary in your income. Social security and Medicare taxes. You’re exempt from social security and Medicare employee taxes if you’re employed in the United States by an international organization or a foreign government. However, you must pay self-employment tax on your earnings from services performed in the United States, even though you aren’t self-employed. This rule also applies if you’re an employee of a qualifying wholly owned instrumentality of a foreign government. Employees of international organizations or foreign governments. Your compensation for official services to an international organization is exempt from federal income tax if you aren’t a citizen of the United States or you’re a citizen of the Philippines (whether or not you’re a citizen of the United States). Your compensation for official services to a foreign government is exempt from federal income tax if all of the following are true. You aren’t a citizen of the United States or you’re a citizen of the Philippines (whether or not you’re a citizen of the United States). Your work is like the work done by employees of the United States in foreign countries. The foreign government gives an equal exemption to employees of the United States in its country.