Effective Dates: 09/14/2022 - Present Previous | Next

TN 47 (09-22)

RS 02001.070 Election of Coverage - Italians and Dual Nationals

A. Elections and time limits

1. Electing U.S. or Italian coverage

Under the agreement, an Italian national or a dual (U.S./Italian) national who would otherwise have dual coverage by both the U.S. and Italian social security systems (dually covered) for the same work must elect to be subject to one system or the other.

2. Dually covered time limit

A dually covered Italian national or dual (U.S./Italian) national must make an election within the 3-month period following the month the work begins.

EXAMPLE: A dually covered Italian national or dual (U.S./Italian) national who began work in the United States in January 2020 would have until April 30, 2020 to make an election.

3. Amending an election

A dually covered Italian national, who is NOT a dual national, may amend a previous election:

  • •

    During the second year after the year in which a period of work began; or

  • •

    Upon gaining or losing status as lawfully admitted for permanent residence in the United States.

An amended election is effective from the date the worker makes the election. The election applies to all future periods of work that are subject to dual coverage, even if the worker begins a new period of employment with a different employer. A worker may further amend an election only if the worker's residence status changes as stated above.

A dual U.S./Italian national may change an initial election only if the individual changes employers and the new period of employment is subject to coverage in both countries.

B. Making elections

An Italian national or a dual (U.S/Italian) national will make an election of coverage by requesting a certificate of coverage from the country under whose social security system the worker wishes coverage. If a worker fails to request a certificate of coverage from either country within the prescribed period, and pays social security taxes to only one country, that country deems that the worker elected coverage under its system.

  • •

    If an Italian national fails to make a timely election and pays social security taxes to both countries or to neither country, then Italian coverage applies to the individual's work; and

  • •

    If a dual national fails to make a timely election and pays social security taxes to both countries or to neither country, then the country where the worker performs the work covers the work.

 

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001070
RS 02001.070 - Election of Coverage - Italians and Dual Nationals - 09/14/2022
Batch run: 09/14/2022
Rev:09/14/2022