I am USA citizen 66 years old. I am working abroad and payed my federal tax for more than 10 year without paying SS and health care tax. Can I pay the missed tax for this period

Regards

Hi. No. You cannot voluntarily pay Social Security taxes to become insured for benefits or increase your benefit rate. If you have wages that are subject to Social Security taxes, your employer is responsible for withholding and paying the required Social Security taxes. If you have net earnings from self-employment in the U.S., you would pay the required Social Security taxes when you file your tax returns.

It is possible to file delinquent or amended tax returns to report and pay Social Security taxes on self-employment earnings, but you can only get Social Security credits if the tax return is filed within 3 years, 3 months, and 15 days of the end of the tax year in which the self-employment profits were earned.

Best, Jerry