TN 14 (07-94)

RS 02001.845 How a Certificate of Coverage is Issued - U.S. Irish Agreement

A. PROCESS

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 that requested it. (Only one copy is mailed to a self-employed person.)

  • SSA also sends a copy of the certificate to the Irish social security authorities.

  • 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 Ireland where the employee will be working.

  • The employer in Ireland or the self-employed person presents the certificate to the Irish tax authorities, if requested to do so, to verify the workers exemption from Irish social security tax.

2. Irish Certificates

  • The Irish agency 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.

B. PROCEDURE - WHERE TO WRITE

The employer or self-employed person should take the appropriate action below to obtain a certificate of coverage.

1. U.S. Certificates

Write to SSA at the address in RS 02001.835A.

2. Irish Certificates

Write to International Operations, Social Welfare Services at the address in RS 02001.835A.

C. PROCEDURE - REQUIRED INFORMATION

Provide the following information when writing to obtain a certificate of coverage.

  • Full name (including maiden name for married women)

  • Social Security number (U.S. number for U.S. certificate and Irish number for Irish 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

  • Statement indicating whether the employee will remain an employee of the U.S. company while working in Ireland or will become an employee of an Irish company

NOTE: If the worker will be an employee of an Irish 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.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001845
RS 02001.845 - How a Certificate of Coverage is Issued - U.S. Irish Agreement - 02/29/1996
Batch run: 01/27/2009
Rev:02/29/1996