Effective Dates: 09/14/2022 - Present Previous | Next

TN 47 (09-22)

RS 02001.065 Nationality Rule in the U.S. - Italian Agreement

A. Territoriality exception

Under the agreement with Italy, the primary exception to the “territoriality” rule is based on the nationality of the worker. As explained below, the nationality rule applies to both employees and self-employed persons.

B. Coverage and taxation

An employee or self-employed worker who would normally be subject to coverage and taxation under both the U.S. and Italian social security systems will be assigned to only one system in accordance with the following rules.

1. U.S. nationals

Services performed by a U.S. national in Italy which are covered under the laws of the United States shall remain covered under the laws of the United States.

2. Italian and dual nationals

An Italian or dual national who, with respect to the same period of work, would be subject to the laws of both States shall, for such period, elect to remain subject to the laws of one of the States and shall be exempt from the laws of the other State.

An Italian or dual (U.S./Italian) national must elect either U.S. or Italian social security coverage. The worker will be subject to and taxed only by the country the worker elects. Elections must be made in accordance with the rules in RS 02001.070 (Election of Coverage - Italians and Dual Nationals).

NOTE: Services performed by an Italian national in the United States for an Italian employer or for an enterprise controlled by an Italian firm shall be covered under the laws of Italy.

3. Third country nationals

A national of a country other than the United States or Italy will be subject to and taxed only by the social security system of the country where the individual performs the work.

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001065
RS 02001.065 - Nationality Rule in the U.S. - Italian Agreement - 09/14/2022
Batch run: 09/14/2022
Rev:09/14/2022