The letter requesting the exception should provide:
an explanation of why either country should grant an exception, and
all of the information needed to issue a certificate of coverage (see RS 02002.310B.1).
The agency receiving the request will coordinate with the other agency to request
a special exception. When the other agency grants the exception, the agency of the
country that will cover the worker issues a certificate of coverage to serve as proof
of exemption from coverage and taxes in the other country.