TN 17 (06-97)
RS 02001.065 Nationality Rule In the U.S. - Italian Agreement
Under the agreement with Italy, the primary exception to the
“territoriality” rule is based on the nationality of the worker. As explained below, the nationality rule applies to both employees and self-employed persons.
An employee or self-employed worker, who would normally be subject to coverage and taxation under both the U.S. and Italian Social Security systems, will be assigned to only one system in accordance with the following rules.
1. U.S. Nationals
A U.S. national is covered only by the U.S. system.
2. Italian and Dual Nationals
An Italian national or a dual (U.S./Italian) national must elect either U.S. or Italian Social Security coverage. Elections must be made following the rules in RS 02001.070.
3. Third Country Nationals
A national of a country other than the United States or Italy is covered only by the system of the country where the work is performed.