The Social Security agreement between the United States and Iceland:

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  eliminates dual social security coverage and taxation of the same work; and

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  permits entitlement to benefits based upon a combination of periods of coverage earned in the United States and Iceland.

This subchapter provides:

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  a brief overview of the Icelandic social security system;

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  eligibility requirements for Icelandic benefits; and

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  an explanation of the provisions of the agreement.

For more information on the Icelandic social security system, visit the International Programs webpage. To find out how the agreement eliminates dual coverage, see sections RS 02002.500 through RS 02002.555.