1824.What is considered work “outside of the U.S.”?

We consider your work “outside of the U.S.” if your work takes place outside the territorial boundaries of the 50 States, the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. However, the law specifically provides that self-employment by nonresident aliens in Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands is considered to be outside the U.S. unless the alien is a resident of a State, the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands.