TN 22 (04-01)
CITATIONS:
Except for service by seamen as explained in RS 01901.170, no service performed for an American employer outside the U.S. is covered before 1951.
After 1950, service is covered unless it would be otherwise excluded under Section 210 if performed in the U.S.
Beginning in 1984, service is covered unless it would be otherwise excluded under Section 210 if performed in the U.S.
An American employer is defined as one of the following:
The U.S. or an instrumentality of the U.S.
A State or any political subdivision of a State, or any instrumentality of any one or more States or political subdivisions of a State.
An individual who is a resident of the U.S.
A partnership if two-thirds or more of the partners are residents of the U.S.
A trust, if all of the trustees are residents of the U.S.
A corporation organized under the laws of the U.S. or of any State.
A resident of the U.S. can be either a U.S. citizen
(GN 00303.100) or a resident alien.
For U.S. citizens, a resident is one who has his true fixed and permanent home in the U.S. and, when absent, intends to return to the U.S.
A resident alien is one who:
is admitted for permanent residence (i.e., holds a document from DHS that has not been abandoned and that has not been revoked by a court or the Department of Homeland Security. See GN 05010.035 for acceptable documentation), or
meets a substantial presence in the U.S. test. (GN 05010.040)