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system
can an f1 student working on opt with a stem extension earn unrelated self employed income from a foreign employer?
user
from tax perspective, any income you earn for services performed while you're in the us is us-sourced. the location of the person paying you is of no consequence. from immigration law perspective, you cannot work for anyone other than your employer as listed on your i-20. so freelancing would be in violation of your visa, again - location of the customer is of no consequence.
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