The letter requesting the exception should include:
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•
an explanation of why either country should grant an exception; and
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all of the required information to issue a certificate of coverage (see RS 02002.380).
The agency receiving the request coordinates with the other agency to request a special
exception. When the other agency grants the exception, the agency of the country that
covers the worker issues a certificate of coverage to serve as proof of exemption
from coverage and taxes in the other country.