The rules for eliminating dual coverage described in RS 02002.150 – RS 02002.180 cover the great majority of situations where a worker is otherwise covered and taxed by both the United States and the Czech Republic. However, these rules may not cover all situations, or, if applied, may have unintended results in certain cases. For this reason, a special exception provision is included in the agreement.

An employee, employer, or self-employed person may request that a special exception be granted so that a worker's coverage is assigned other than in accordance with the normal coverage rules of the agreement. The exception must result in coverage under the laws of either the United States or the Czech Republic, but not both, and both countries must agree to the exception before it can be granted. If either country does not agree with granting an exception, the worker's coverage is determined in accordance with the applicable coverage rule of the agreement.