The U.S. has concluded Status of Forces Agreements (SOFA) with a number of foreign
countries. A SOFA agreement may regulate the income and Social Security tax status
of U.S. military personnel and their dependents, as well as U.S. civilian employees
of the military and U.S. citizens who perform self-employment under contract to the
military.
The provisions of a SOFA agreement may conflict with the coverage provisions of a
totalization agreement, and the SOFA agreement rules may take precedence. If a beneficiary
who would be exempt from U.S. coverage under the rules of a totalization agreement
alleges that he/she is covered by U.S. Social Security as a result of a SOFA agreement,
we refer the claim to DIPPA at the address in RS 02605.030.