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International Social Security agreements, often called "totalization agreements" (see §107), provide certain exceptions to the normal coverage rules described above. For example, if a person performs work that is covered by both U.S. Social Security and the social security program of a foreign country, an agreement may exempt that work from U.S. coverage. Thus, an agreement can supersede the normal coverage rules in order to eliminate dual Social Security coverage and taxation.
See SSA's electronic fact sheet "How International Agreements Can Help You," Publication No. 05-10180 at http://www.socialsecurity.gov/pubs/10180.html for more information.
Last Revised: Jun. 30, 2004
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