TN 18 (02-01)
RS 02001.998 How a Certificate of Coverage is Issued under the Agreement with Korea
The following steps describe the process for issuing a certificate of coverage:
The employer, in the case of employment or the worker in the case of self-employment, writes to the appropriate authority requesting a certificate. NOTE: The employer's or worker's representative (e.g., attorney or accounting firm) may request the certificate on the employer's or worker's behalf.
The Social Security Administration (in the case of U.S. certificates) or the National Pension Corporation (in the case of Korean certificates) issues the certificate, if appropriate.
The issuing agency sends the original to the requestor and a copy to the agency of the other country.
If the person is employed, the employer or worker presents the certificate to the tax authorities in the other country if requested to do so.
If the person is a self-employed U.S. citizen who is subject only to Korean laws under the agreement, he/she must attach a photocopy of the Korean certificate to the Schedule SE filed with his/her income tax return each year.
1. Required information
Advise the person to provide the following information when writing to obtain a certificate of coverage:
Full name of worker;
Social Security number when requesting a U.S. certificate or the National Pension Number when requesting a Korean certificate;
Country of citizenship;
Date and place of birth;
Country of permanent residence;
Name and address of employer in both countries if employed or address of trade or business in both countries if self-employed;
Date and place of hire by employer transferring the employee, if employed; and
Beginning date and ending date of employment or self-employment in the other country.
2. Where to send request for certificate
Advise the person to send the request to the appropriate address below:
For U.S. CertificatesSocial Security Administration
Office of International Programs
P.O. Box 17741
Baltimore, Maryland 21235-7741
For Korean Certificates National Pension Service
22 Floor, Namsan Square Building
173, Toegye-ro, Jung-gu
NOTE: Employers who have access to the Internet can request U.S. certificates of coverage over the Internet. See www.ssa.gov/international for more information about requesting U.S. certificates of coverage via the Internet.