BASIC (09-02)

RS 02002.048 How a Certificate of Coverage or Letter of Exemption is Issued under the Australian Agreement

A. Process – Certificates of Coverage

The following steps describe the process for issuing a certificate of coverage.

  1. 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.

  2. The Social Security Administration (in the case of U.S. certificates) or the Australian authority (in the case of Australian certificates) issues the certificate, if appropriate.

  3. The issuing agency sends the original and one copy to the requestor.

  4. The employer retains the certificate in its files and presents it to the tax authorities in the other country if requested to do so.

B. Process – Letter of Exemption

The following steps describe the process for issuing a letter of exemption.

  1. The employer, in the case of employment, or the worker, in the case of self-employment, writes to SSA requesting a letter. NOTE: The employer's or worker's representative (e.g., attorney or accounting firm) may request the letter of exemption on the employer's or worker's behalf.

  2. The Social Security Administration issues the letter, if appropriate.

  3. The employer, in the case of employment, retains the letter in its files and presents it to the Internal Revenue Service if requested to do so. If the worker is a self-employed U.S. citizen who is subject only to Australian laws under the agreement, he or she must attach a photocopy of the letter of exemption to the Schedule SE filed with his or her income tax return each year.

C. Procedure

1. Required Information for U.S Certificate or Letter

Advise the person to provide the following information when writing to obtain a U.S. certificate of coverage or letter of exemption:

  1. Full name of worker

  2. Social Security number

  3. Country of citizenship

  4. Date and place of birth

  5. Country of permanent residence

  6. Name and address of employer in both countries if employed or address of trade or business in both countries if self-employed

  7. Date and place of hire by employer transferring the employee, if employed

  8. Beginning date and ending date of employment or self-employment in Australia

  9. Statement indicating whether the employee will remain an employee of the U.S. company while working in Australia or will become an employee of an Australian company

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

2. Where to Send Request for U.S. Certificate or Exemption Letter

Advise the person to send the request to the address below:

Social Security Administration
Office of International Programs
P.O. Box 17741
Baltimore, Maryland 21235-7741

The request may be sent by fax, if preferred, to 410-966-1861. Please note this FAX number is only for requesting U.S. certificates of coverage or exemption letters.

NOTE: Employers who have access to the Internet can request U.S. certificates of coverage over the Internet. See www.ssa.gov/coc for more information about requesting U.S. certificates of coverage via the Internet.

3. Australian Certificates of Coverage

Advise individuals who wish to obtain an Australian certificate of coverage to contact the Australian Taxation Office through their web site at www.ato.gov.au/super on the Internet.

a. United States Coverage

SSA's Office of International Programs (OIP)
P.O. Box 17741
Baltimore, Maryland 21235-7741

issues the certificates of U.S. coverage.

b. Australian Coverage

Australian Taxation Office
P.O. Box 9100
Woolongon NSW 2530
AUSTRALIA

issues the certificates of Australian coverage.