TN 10 (11-91)
RS 02001.695 How a Certificate of Coverage is Issued - U.S. Austrian Agreement
This is how the United States and Austria process requests for certificates of coverage.
1. U.S. Certificates
SSA sends the employer and the employee copies of the certificate to the person requesting the certificate (only employee copy sent to self-employed person).
The employer in Austria or self-employed person receives the certificate and retains in files.
The employer in Austria or self-employed person presents the certificate to the Austrian authorities if requested to do so.
2. Austrian Certificates
The Austrian agency sends a copy to the person requesting the certificate.
If the person is employed, employer in the U.S. retains in files 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.
B. PROCEDURE — WHERE TO WRITE
To obtain a certificate of coverage, the employer or self-employed person should take the following action:
To obtain a certificate from the United States, write to SSA at the address in RS 02001.685A.
To obtain a certificate of coverage from Austria, write to the local office of the Austrian agency which collects the Austrian Social Security taxes.
C. PROCEDURE — REQUIRED INFORMATION
When writing to obtain a certificate of coverage, provide the following information:
Social Security number (U.S. number for U.S. certificate and Austrian number for Austrian 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)
date and place of hire by sending company, if employed
beginning date and ending date (if known) of employment or self-employment in the other country
NOTE: If the worker will be an employee of an Austrian 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 the effective date of such an agreement.