TN 17 (06-97)
The agreement with Italy became effective on November 1, 1978. A supplementary agreement
with Italy, which became effective on January 1, 1986, did not affect the coverage
and tax provisions of the original 1978 agreement.
Workers whose employment or self-employment would otherwise be covered by both the
U.S. and Italian Social Security systems are covered and taxed by only one country's
system beginning November 1, 1978. The agreement does not affect a worker's coverage
prior to that date. If a worker had earnings before November 1, 1978 that were dually
covered, those earnings would be subject to Social Security taxes in both countries.