A beneficiary under full retirement age who works outside the United States is subject to either the annual earnings test or the foreign work test depending on whether the work is covered by U.S. Social Security.

Totalization agreements modify the normal rules that determine whether a person’s work in an agreement country is covered and may, therefore, affect a determination as to which retirement test applies. If work which would otherwise be covered is not covered because the agreement rules provide it is subject only to foreign social security law, the foreign work test applies.

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  Determining coverage in agreement countries, RS 02001.000 – RS 02002.000

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  Determining proper retirement test for work in an agreement country, RS 02605.030