{
  "id": "EXCL_FOREIGN_SOCIAL_SECURITY",
  "name": "International Social Security Agreement Exemption",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayers working in a foreign country with which the U.S. has a social security agreement (Totalization Agreement) and who are paying into that country's system.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Exempts self-employment income from U.S. self-employment tax if the income is subject to the social security system of a foreign country under a Totalization Agreement.",
  "irc_reference": "IRC §1401(c)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}