TN 19 (09-01)

RS 02001.940 Special Exceptions to the Coverage Rules under the Chilean Agreement

A. INTRODUCTION

The rules described in RS 02001.910 - RS 02001.935 cover the great majority of situations where a worker would otherwise be covered and taxed by both the United States and Chile. However, these rules may not cover all situations, or, if applied, may have unintended results in certain cases. For this reason, a special exception provision is included in the agreement.

B. POLICY

A worker or an employer may request that a special exception be granted so that a worker's coverage will be assigned other than in accordance with the normal coverage rules of the agreement. Both countries must agree to the exception before it can be granted. If either country does not agree with granting an exception, the worker's coverage will be determined in accordance with the applicable coverage rule of the agreement.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001940
RS 02001.940 - Special Exceptions to the Coverage Rules under the Chilean Agreement - 09/26/2001
Batch run: 01/27/2009
Rev:09/26/2001