TN 14 (07-94)
RS 02001.840 Certificates of Coverage - U.S. Irish Agreement
A. Policy - General
Certificates of coverage are the forms that SSA and the Irish authorities issue to workers who would otherwise have to pay Social Security taxes to both countries on the same earnings. A certificate of coverage issued by one country serves as proof that the worker named on the certificate is:
U.S. certificates of coverage should be requested by the employer in cases of employment or the worker in cases of self-employment.
B. Policy - Issuing Agency
1. United States CoverageSSA's Office of International Programs (OIP)
P.O. Box 17741
Baltimore, Maryland 21235-7741
issues the certificates of U.S. coverage.
2. Irish CoveragePRSI Special Collection Section
Social Welfare Services
Department of Social & Family Affairs
issues certificates of Irish coverage.