I previously lived in the US on a work visa and so have a bank account there, but am now living overseas (with no tax residency status in the US). I am performing freelance contract work for a US company and they want to pay me into my old US account, which I can then transfer here.

If the work is performed while overseas and I am not an employee of that company, do I need to declare this to the IRS or just my home country? (there is a tax treaty with this country and I have an SSN from working in the US)

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