The Social Security agreement between the United States and Ireland:

1. 1. 

   eliminates dual Social Security coverage and taxation of the same work, and

2. 2. 

   permits workers (and their family members) to qualify for partial U.S. or Irish benefits, even though they do not meet the normal insured status requirements.

The following sections:

1. 1. 

   give a brief overview of the Irish system,

2. 2. 

   explain the provisions of the agreement, and

3. 3. 

   provide instructions on how to take and process claims for both U.S. and Irish benefits filed under the agreement.