Us Italian Social Security Agreement

If you have any questions about international social security agreements, please contact the Office of International Social Security Programs at 410-965-3322 or 410-965-7306. However, do not call these numbers if you want to inquire about a right to an individual benefit. The United States has agreements with several nations, the so-called totalization conventions, in order to avoid double taxation of income in relation to social contributions. These agreements must be taken into account in determining whether a foreigner is subject to the U.S. Social Security Tax/Medicare or whether a U.S. citizen or resident alien is subject to the social security taxes of a foreign country. If you do not agree with the decision on your entitlement to benefits under the agreement, contact a U.S. Social Security Office or an Italian Social Security Office. The people there can tell you what you need to do to appeal the decision. Anyone seeking more information about the U.S.

Social Security Totalization Program – including details of some existing agreements – should write to any foreigner wishing to apply for a waiver from the United States. Social Security and Medicare taxes based on a totalization agreement must obtain a certificate of coverage from the social security authority of his home country and present such an insurance certificate to his employer in the United States, in accordance with tax procedures 80-56, 84-54 and 92-9. An alternative procedure is provided in these revenue procedures for a foreigner who is unable to obtain a certificate of coverage from his country of origin. c. At the request of the competent authorities of both States, a meeting is convened for consideration of an endorsement. The agreements also have a positive effect on the profitability and competitive position of companies operating abroad by reducing their business costs abroad. Companies with staff stationed abroad are encouraged to use these agreements to reduce their tax burden. Double tax debt may also affect U.S. citizens and residents working for foreign subsidiaries of U.S. companies. This is likely to be the case when a U.S. company has followed the common practice of entering into an agreement with the Treasury, pursuant to Section 3121 (l) of the Internal Income Code, to provide social security to U.S.

citizens and residents employed by the subsidiary. In addition, U.S. citizens and residents who are independent outside the United States are often subject to double social security taxation, as they are covered by the U.S. program, even if they do not have a U.S. business. Under certain conditions, a worker may be exempt from coverage in a contracting country, even if he or she has not been transferred directly from the United States. For example, if a U.S. company sends an employee to its New York office to work for 4 years in its Hong Kong office, and then re-opens the employee for an additional 4 years in its London office, the employee may be a member of Social Security under the U.S.U.K. agreement. The rule for the self-employed applies in cases such as this, provided the worker has been seconded from the United States and is under U.S. Social Security for the entire period prior to the transfer to the contracting country.

Most U.S. agreements eliminate dual coverage of autonomy by allocating coverage to the worker`s country of residence. Under the U.S.-Swedish agreement, for example, there is an independent, dual-checked U.S. citizen.

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