Does an U.S. citizen who lives abroad and is a partner in a foreign entity taxed as partnership owe self-employment taxes?

Answer by Wray Rives:

Yes you do owe self employment tax on foreign taxable self employment.  You may avoid some US taxation if there is a totalization agreement between the US and your resident country.  Self employment income that is exempt from US income tax due to the foreign earned income exclusion (What is earned income tax credit? ) is still subject to self-employment tax.

Does an U.S. citizen who lives abroad and is a partner in a foreign entity taxed as partnership owe self-employment taxes?