OEIO or the Icelandic 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 Iceland 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
Icelandic laws under the agreement, the self-employed worker must attach a photocopy
of the Icelandic certificate of coverage to the Schedule SE filed with the U.S. income
tax return each year.