Under the agreement, a self-employed worker who transfers his or her trade or business to the other country for a period of 5 years or less will remain covered only by the country from which he or she moved.

A self-employed U.S. citizen, who is subject only to Uruguayan social security taxes and contributions under the agreement, must take the following actions to prove his or her exemption from U.S. social security self-employment tax:

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  request a certificate of coverage from the Uruguayan authorities; and

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  attach a photocopy of the Uruguayan certificate of coverage to his or her U.S. tax return every year.

For more information about obtaining a Uruguayan certificate of coverage, see RS 02002.650.