If you are a U.S. citizen or resident alien and are self-employed outside the U.S., you must file a U.S. income tax return if your net earnings from self-employment are $400 or more. This applies even if your income is exempt from U.S. income taxes or you qualify for the Foreign Earned Income Exclusion or the foreign housing exclusion.
In addition to your income tax return, you must also file Schedule SE (Form 1040) to calculate your self-employment tax, which is the Social Security and Medicare tax for self-employed individuals.
You can read more details here: Reporting Foreign Self-Employment Income: A Tax Guide for Americans Abroad
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