We may disclose information to the social security agency of a foreign country to carry out the purpose of an international social security agreement entered between the United States and the other country, pursuant to section 233 of the Act. We may disclose relevant tax and non-tax return information from any system of records that contains a routine use permitting disclosure to social security agencies of foreign countries. You can view a full listing of all of our systems of records and their routine uses at https://www.ssa.gov/privacy/sorn.html.

For additional information about disclosure of information to totalization countries, see GN 01702.510.

Consistent with section 233 of the Act, we enter into mutual assistance arrangements with the social security agencies of certain countries with which we have totalization agreements. Under these arrangements, the foreign agency assists us in administering its programs in the foreign country and we provide reciprocal services for the foreign country. This arrangement includes, but may not be limited to, providing services such as post-entitlement reviews, program and operational studies, and integrity reviews and evaluations. See GN 01703.000 more information on totalization arrangements.