Certificates of coverage are the forms that the United States and Brazil issue to workers, who would otherwise have to pay social security taxes to both countries on the same earnings. The certificate serves as proof that the worker named on the certificate is:

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  subject to the social security taxation and coverage laws of the country issuing the certificate; and

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  exempt from such laws on the same earnings in the other country.

Advise inquirers that when writing to obtain a certificate of coverage, they should provide the following information:

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  full name;

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  U.S. Social Security number when requesting a U.S. certificate or the Brazilian social security number (Cadastro de Pessoa Físicas (CPF) or the Brazilian Workers Identification Number (NIT)) when requesting a Brazilian certificate;

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  country of citizenship;

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  date and place of birth;

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  country of permanent residence;

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  name and address of employer in both countries (if self-employed, address of trade or business in both countries);

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  date and place of hire by sending company, if employed; and

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  beginning date and ending date (if known) of employment or self-employment in the other country

Note: If the worker is an employee of a Brazilian affiliate of an American employer, the request must indicate whether the American employer has an agreement with the Internal Revenue Service under section 3121(l) of the Internal Revenue Code and, if yes, the effective date of such an agreement

OEIO or the Brazilian authority takes the following steps to issue a certificate of coverage:

1. The employee, employer (in the case of employment), or the worker (in the case of self-employment) writes to the appropriate authority requesting a certificate.

Note: For requests for U.S. certificates of coverage, the employer’s representative (attorney, accounting firm, employer services firm, etc.) or worker's representative may request the certificate on the employer's or worker's behalf. If an employee requests the certificate, OEIO will need to contact the employer to confirm the accuracy of the information provided.

2. The United States or Brazil issues the certificate, if appropriate.

3. The issuing agency sends the original and one copy to the requester.

4. The employer or worker presents the certificate to the tax authorities in the other country upon request.

5. If the worker is a self-employed U.S. citizen or national who is subject only to Brazilian laws under the agreement, the self-employed worker must attach a photocopy of the Brazilian certificate of coverage to the Schedule SE filed with the U.S. income tax return each year.