Advise inquirers that when writing to obtain a certificate of coverage, they should provide the following information:

• •

  full name of worker

• •

  Social Security number (U.S. number for U.S. certificates and Portuguese number for Portuguese certificates)

• •

  country of citizenship

• •

  date and place of birth

• •

  country of permanent residence

• •

  name and address of employer in both countries (if self-employed, address of trade or business in one or both countries); and

• •

  beginning date and ending date (if known) of employment or self-employment in the other country.

NOTE: If the worker will be an employee of a Portuguese affiliate of an American employer, the request must indicate whether the American employer has entered into an agreement with the Internal Revenue Service under Section 3121(l) of the Internal Revenue Code and, if so, the effective date of such an agreement.

OEIO or the Portuguese authority takes the following steps to issue a certificate of coverage:

1. The employee, 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 requests for U.S. certificates of coverage, the employer’s representative (attorney, accounting firm, employer services firm, etc.) or worker's representative may request the certificate on the employer's or worker's behalf. If an employee requests the certificate, OEIO will need to contact the employer to confirm the accuracy of the information provided.

2. The United States or Portugal issues the certificate, if appropriate.

3. The issuing agency sends the original and one copy to the requester.

4. The employer, employee, or worker presents the certificate to the tax authorities in the other country upon request.

5. If the worker is a self-employed U.S. citizen or national who is subject only to Portuguese laws under the agreement, the self-employed worker must attach a photocopy of the Portuguese certificate of coverage to the Schedule SE filed with the U.S. income tax return each year.