TN 17 (06-97)
RS 02001.070 Election of Coverage - Italians and Dual Nationals
1. Electing U.S. or Italian Coverage
Italian nationals and dual U.S./Italian nationals who would otherwise be covered by both the U.S. and Italian Social Security systems for the same work must make an election to be covered under one system or the other.
2. Time Limit
An election must be made within the 3-month period following the month in which the work begins or the right to amend an election arises.
EXAMPLE: A dually covered Italian citizen who began work in the United States in January 1996 would have until April 30, 1996 to make an election.
3. Changing Elections
An Italian national, who is not a dual national, is permitted to change his or her election
during the second year after the year in which a period of work began, or
when he or she gains or loses status as lawfully admitted for permanent residence in the United States.
An amended election is effective from the date it is made and applies to all future periods of work subject to dual coverage, even if the worker begins a new period of employment with a different employer. An amended election may be changed only if the worker's residence status changes as mentioned above.
A dual U.S./Italian national is permitted to change an initial election only if he or she changes employers and the new period of employment is subject to coverage in both countries.
B. PROCESS - MAKING ELECTIONS
Normally, an Italian national or a dual national makes an election of coverage by requesting a certificate of coverage from the country under whose system he or she wishes to be covered. If a worker fails to request a certificate from either country within the prescribed period but pays Social Security taxes to only one country, he or she is deemed to have elected coverage under that country's system.
If an Italian national who fails to make a timely election pays Social Security taxes to both countries or to neither country, he or she is deemed to be covered by Italy. On the other hand, a dual national in these circumstances is covered by the country where the work is performed.