A totalization agreement is a treaty between the United States and another country that decides which country's social security system a worker pays into and lets contributions in both count toward benefits.
The United States has agreements with about thirty countries. A self-employed American in a treaty country may be exempt from U.S. self-employment tax with a certificate of coverage; without an agreement, both countries may tax the same earnings.
It is separate from income tax treaties and often overlooked by expats paying self-employment tax twice. Self-employment tax.
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Definitions are general information, not legal advice, and may not reflect the most recent changes in law.
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