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.