Postby Mikethebook » Mon Mar 26, 2018 7:45 am
David, Thank you for your reply. As I understand it, as a US citizen, my wife is taxable on her worldwide earnings. She pays no income tax on her earnings because of Foreign Earned Income exemption but in the return her income figure is automatically transferred to the self-employment calculation and I see no provision for exempting her from it. I know nothing about the arising basis and how this is claimed or what other alternatives are available (is there a box to be ticked on the Return). A tax accountant completes the Return. To clarify my wife's situation, she is a missionary working in the UK independent of any missionary organisations. Her income consists of donations from individuals most of whom live in the USA. I would appreciate more help in clarifying the situation and this "arising" basis and what it is. Thank you for your help.