Thank you for your help!  We do need to complete SE form.  My client was able to reach someone at the UN to help with this.  He knew he was only responsible for half the social security and medicare, but he has since been informed that he will file the SE form, and the UN will reimburse him for 1/2 the tax.

Thank you again, I truly appreciate you taking the time to help with this.  Now I'll know what to do next year with his UN wages!