963. Is work by a U.S. citizen for foreign affiliates outside the U.S. covered by Social Security?
Your work as a U.S. citizen or a U.S. resident outside the U.S. for a foreign affiliate (See §964) of an American employer is covered by Social Security if:
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Your American employer arranges for coverage by entering into an agreement with the Internal Revenue Service by filing IRS Form 2032, Contract Coverage Under Title II of the Social Security Act; and
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The agreement applies to all U.S. citizens and all U.S. residents employed outside the U.S. by the foreign affiliate. The agreement also applies to all citizens and residents subsequently employed by the affiliate if their work would be covered if performed in the U.S.
Last Revised: Jun. 30, 2004