Just clearing up some terminology: You're talking about Social Security "Totalization Agreements" [1], which are separate from tax treaties. Romania, for exampl

Just clearing up some terminology: You're talking about Social Security "Totalization Agreements" [1], which are separate from tax treaties. Romania, for example, does have a tax treaty with the US [2] but not a totalization agreement. Setting up a corporation suggests that the business should pay the worker "wages" or a "salary". [3] One key difference is that wages are considered earned income, allowing the taxpayer to use the foreign earned income exclusion, while dividends are not. [1] https://www.irs.gov/government-entities/federal-state-local-governments/totalization-agreements https://www.irs.gov/government-entities/federal-state-local-... [2] https://www.irs.gov/businesses/international-businesses/romania-tax-treaty-documents https://www.irs.gov/businesses/international-businesses/roma... [3] https://ustax.bz/how-to-structure-your-non-u-s-business-or-profession/ https://ustax.bz/how-to-structure-your-non-u-s-business-or-p...