TN 7 (10-16)
RS 02002.380 How to Issue a Certificate of Coverage under the Agreement with Hungary
A. Process for issuing certificates of coverage
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: For U.S. requests, the employer or worker's representative (attorney or accounting firm) may request the certificate on the employer or worker's behalf. A request from an employee is not acceptable.
The Social Security Administration (in the case of U.S. certificates); or the National Health Insurance Fund (in the case of Hungarian certificates) issues the certificate, if appropriate.
The issuing agency sends the original, and one copy, to the requestor.
The employer or worker retains the certificate and presents it to the tax authorities in the other country, if requested. If the worker is a self-employed U.S. citizen, or national who is subject only to Hungarian laws under the agreement, he or she must attach a photocopy of the Hungarian certificate to the Schedule SE filed with his or her U.S. Federal income tax return each year.
B. Procedure for issuing certificates of coverage
1. Required information for a certificate
Advise the person to provide the following information when writing to obtain a certificate of coverage:
full name of worker;
U.S. Social Security Number when requesting a U.S. certificate or the Hungarian Insurance Number when requesting a Hungarian 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;
nature of self-employment activity, if self-employed;
date and place of hire by employer transferring the employee, if employed; and
beginning and ending dates of employment or self-employment in the other country.
NOTE: If the worker is an employee of a Hungarian affiliate of an American employer, the request must indicate whether the American employer has 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 the request for certificate
Advise the person to send the request to the appropriate address:
a. For U.S. certificatesSocial Security Administration
Office of International Programs
P.O. Box 17741
Baltimore, Maryland 21235-7741
If preferred, the requestor may fax the request to 410-966-1861. Please note this fax number is only for requesting U.S. certificates of coverage or exemption letters.
NOTE: To request a certificate of coverage on-line, use our online form at U.S. Certificates of Coverage.
b. For Hungarian certificates
National Health Insurance Fund
Váci út 73/A