TN 17 (06-97)
RS 02001.090 How a Certificate of Coverage Is Issued Under the U.S. - Italian Agreement
Following is a description of the certificate of coverage process.
1. U.S. Certificates
SSA completes the certificate of coverage form and mails two copies to the U.S. employer (or the employer's representative) that requested it. (Only one copy is mailed to a self-employed person.)
The U.S. employer gives one copy of the certificate to the employee for his or her records and sends the other copy to its office in Italy where the employee will be working.
The employer in Italy or the self-employed person presents the certificate to the Italian tax authorities, if requested to do so, to verify the worker's exemption from Italian Social Security tax.
2. Italian Certificates
The INPS sends a copy to the person requesting the certificate.
If the person is employed, the employer in the U.S. retains the certificate and presents it to the IRS upon request.
If the person is self-employed, the worker attaches a photocopy of the certificate to the schedule SE that is filed with the income tax return each year. When preparing the schedule SE to determine the amount of the SECA tax, the worker indicates that the earnings are exempt under the agreement as evidenced by the attached certificate.
B. Procedure - Where to Write
Advise the employer or self-employed person to request a certificate of coverage by writing to:
1. U.S. CertificatesSocial Security Administration
Office of International Policy
P.O. Box 17741
Baltimore, Maryland 21235-7741
2. Italian CertificatesMinistero del Lavoro e delle Politiche Sociali
Direzione General per le politiche previdenziali
via Flavia 6
C. Procedure - Required Information
Advise the person to provide the following information when writing to obtain a certificate of coverage.
Full name of worker (including maiden name for married woman)
Social Security number (U.S. number for U.S. certificate and Italian number for Italian certificate)
Country of citizenship
Date and place of birth
Country of permanent residence
Name and address of employer in both countries (if self-employed, address of trade or business in both countries)
Nature of trade or business, if self-employed
Date and place of hire by employer transferring the employee, if employed
Beginning date and ending date (if known) of employment or self-employment in the other country
Statement indicating whether the employee will remain an employee of the U.S. company while working in Italy or will become an employee of an Italian company
NOTE: If the worker will be an employee of an Italian affiliate of an American employer, the request must indicate whether the American employer has entered into an agreement with the Internal Revenue Service under section 3121(l) of the Internal Revenue Code and, if yes, the effective date of such an agreement.
Agreement under section 3121(l) of the Internal Revenue Code, RS 01901.070