TN 1 (01-03)
GN 01735.001 Overview of Agreement with Ireland
The Social Security agreement between the United States and Ireland:
eliminates dual Social Security coverage and taxation of the same work, and
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:
give a brief overview of the Irish system,
explain the provisions of the agreement, and
provide instructions on how to take and process claims for both U.S. and Irish benefits filed under the agreement.
Note: Additional information on the Irish Social Security system can be found at the Irish Social Security web site which is accessible through Social Security Online at http://www.ssa.gov/international/links.html.