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Important
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For information call now:
(347) 989-4566
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Additional information
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Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
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International Social Security Agreements
The United States has entered into social security agreements with foreign
countries to coordinate social security coverage and taxation of workers
employed for part or all of their working careers in one of the countries. These
agreements are commonly referred to as totalization agreements. Under these
agreements, dual coverage and dual contributions (taxes) for the same work are
eliminated. The agreements generally make sure that social security taxes
(including self-employment tax) are paid only to one country.
Agreements are in effect with the following countries.
� Australia.
� Austria.
� Belgium.
� Canada.
� Chile.
� Czech Republic.
� Denmark.
� Finland.
� France.
� Germany.
� Greece.
� Ireland.
� Italy.
� Japan.
� Korea, South.
� Luxembourg.
� The Netherlands.
� Norway.
� Poland.
� Portugal.
� Spain.
� Sweden.
� Switzerland.
� The United Kingdom.
Generally, under these agreements, you are subject to social security taxes only
in the country where you are working. However, if you are temporarily sent to
work for the same employer in the United States and your pay would normally be
subject to social security taxes in both countries, most agreements provide that
you remain covered only by the social security system of the country from which
you were sent.
To establish that your pay is subject only to foreign social security taxes and
is exempt from U.S. social security taxes (including the Medicare tax) under an
agreement, you or your employer should request a certificate of coverage from
the appropriate agency of the foreign country. This will usually be the same
agency to which you or your employer pays your foreign social security taxes.
The foreign agency will be able to tell you what information is needed for them
to issue the certificate. Your employer should keep a copy of the certificate
because it may be needed to show why you are exempt from U.S. social security
taxes. Only wages paid on or after the effective date of the agreement can be
exempt from U.S. social security taxes.
Some of the countries with which the United States has agreements will not issue
certificates of coverage. In this case, either you or your employer should
request a statement that your wages are not covered by the U.S. social security
system. Request the statement from the following address.
U.S. Social Security Administration
Office of International Programs
P.O. Box 17741
Baltimore, MD 21235-7741
Under most agreements, self-employed individuals are covered by the social
security system of the country where they reside. However, under some
agreements, you may be exempt from U.S. self-employment tax if you temporarily
transfer your business activity to or from the United States.
If you believe that your self-employment income is subject only to U.S.
self-employment tax and is exempt from foreign social security taxes, request a
certificate of coverage from the U.S. Social Security Administration at the
address given earlier. This certificate will establish your exemption from
foreign social security taxes.
To establish that your self-employment income is subject only to foreign social
security taxes and is exempt from U.S. self-employment tax, request a
certificate of coverage from the appropriate agency of the foreign country. If
the foreign country will not issue the certificate, you should request a
statement that your income is not covered by the U.S. social security system.
Request it from the U.S. Social Security Administration at the address given
earlier. Attach a photocopy of either statement to Form 1040 each year you are
exempt. Also print �Exempt, see attached statement� on the line for
self-employment tax.
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