TN 18 (02-01)
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
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.
Advise the person to provide the following information when writing to obtain a certificate
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.
Advise the person to send the request to the appropriate address below:
For U.S. Certificates
For Korean Certificates
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.