The provisions of the agreement that permit persons to qualify for benefits based on combined U.S. and Italian coverage apply to retirement, survivors, and disability benefits under each country's system. The agreement does not apply to U.S. Medicare benefits, or Supplemental Security Income (SSI) benefits.

The provisions of the agreement that eliminate dual social security coverage and taxes apply to the following:

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  U.S. Social Security taxes (FICA and SECA taxes) including the Medicare portions of those taxes; and

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  Italian social security taxes that finance retirement, survivors, and disability programs. A worker exempt from Italian social security laws is exempt from taxes that finance family allowances. A worker subject to Italian social security laws is subject to laws imposing family allowances taxes.

Agreement provisions for the elimination of dual coverage and taxation, see RS 02001.055 (Scope of the U.S. - Italian Agreement).