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Free E File 2013

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Free E File 2013

Free e file 2013 3. Free e file 2013   Savings Incentive Match Plans for Employees (SIMPLE) Table of Contents Introduction What Is a SIMPLE Plan?Eligible Employees How Are Contributions Made? How Much Can Be Contributed on Your Behalf?Matching contributions less than 3%. Free e file 2013 Traditional IRA mistakenly moved to SIMPLE IRA. Free e file 2013 When Can You Withdraw or Use Assets?Are Distributions Taxable? Introduction This chapter is for employees who need information about savings incentive match plans for employees (SIMPLE plans). Free e file 2013 It explains what a SIMPLE plan is, contributions to a SIMPLE plan, and distributions from a SIMPLE plan. Free e file 2013 Under a SIMPLE plan, SIMPLE retirement accounts for participating employees can be set up either as: Part of a 401(k) plan, or A plan using IRAs (SIMPLE IRA). Free e file 2013 This chapter only discusses the SIMPLE plan rules that relate to SIMPLE IRAs. Free e file 2013 See chapter 3 of Publication 560 for information on any special rules for SIMPLE plans that do not use IRAs. Free e file 2013 If your employer maintains a SIMPLE plan, you must be notified, in writing, that you can choose the financial institution that will serve as trustee for your SIMPLE IRA and that you can roll over or transfer your SIMPLE IRA to another financial institution. Free e file 2013 See Rollovers and Transfers Exception, later under When Can You Withdraw or Use Assets. Free e file 2013 What Is a SIMPLE Plan? A SIMPLE plan is a tax-favored retirement plan that certain small employers (including self-employed individuals) can set up for the benefit of their employees. Free e file 2013 See chapter 3 of Publication 560 for information on the requirements employers must satisfy to set up a SIMPLE plan. Free e file 2013 A SIMPLE plan is a written agreement (salary reduction agreement) between you and your employer that allows you, if you are an eligible employee (including a self-employed individual), to choose to: Reduce your compensation (salary) by a certain percentage each pay period, and Have your employer contribute the salary reductions to a SIMPLE IRA on your behalf. Free e file 2013 These contributions are called salary reduction contributions. Free e file 2013 All contributions under a SIMPLE IRA plan must be made to SIMPLE IRAs, not to any other type of IRA. Free e file 2013 The SIMPLE IRA can be an individual retirement account or an individual retirement annuity, described in chapter 1. Free e file 2013 Contributions are made on behalf of eligible employees. Free e file 2013 (See Eligible Employees below. Free e file 2013 ) Contributions are also subject to various limits. Free e file 2013 (See How Much Can Be Contributed on Your Behalf , later. Free e file 2013 ) In addition to salary reduction contributions, your employer must make either matching contributions or nonelective contributions. Free e file 2013 See How Are Contributions Made , later. Free e file 2013 You may be able to claim a credit for contributions to your SIMPLE plan. Free e file 2013 For more information, see chapter 4. Free e file 2013 Eligible Employees You must be allowed to participate in your employer's SIMPLE plan if you: Received at least $5,000 in compensation from your employer during any 2 years prior to the current year, and Are reasonably expected to receive at least $5,000 in compensation during the calendar year for which contributions are made. Free e file 2013 Self-employed individual. Free e file 2013   For SIMPLE plan purposes, the term employee includes a self-employed individual who received earned income. Free e file 2013 Excludable employees. Free e file 2013   Your employer can exclude the following employees from participating in the SIMPLE plan. Free e file 2013 Employees whose retirement benefits are covered by a collective bargaining agreement (union contract). Free e file 2013 Employees who are nonresident aliens and received no earned income from sources within the United States. Free e file 2013 Employees who would not have been eligible employees if an acquisition, disposition, or similar transaction had not occurred during the year. Free e file 2013 Compensation. Free e file 2013   For purposes of the SIMPLE plan rules, your compensation for a year generally includes the following amounts. Free e file 2013 Wages, tips, and other pay from your employer that is subject to income tax withholding. Free e file 2013 Deferred amounts elected under any 401(k) plans, 403(b) plans, government (section 457) plans, SEP plans, and SIMPLE plans. Free e file 2013 Self-employed individual compensation. Free e file 2013   For purposes of the SIMPLE plan rules, if you are self-employed, your compensation for a year is your net earnings from self-employment (Schedule SE (Form 1040), Section A, line 4, or Section B, line 6) before subtracting any contributions made to a SIMPLE IRA on your behalf. Free e file 2013   For these purposes, net earnings from self-employment include services performed while claiming exemption from self-employment tax as a member of a group conscientiously opposed to social security benefits. Free e file 2013 How Are Contributions Made? Contributions under a salary reduction agreement are called salary reduction contributions. Free e file 2013 They are made on your behalf by your employer. Free e file 2013 Your employer must also make either matching contributions or nonelective contributions. Free e file 2013 Salary reduction contributions. Free e file 2013   During the 60-day period before the beginning of any year, and during the 60-day period before you are eligible, you can choose salary reduction contributions expressed either as a percentage of compensation, or as a specific dollar amount (if your employer offers this choice). Free e file 2013 You can choose to cancel the election at any time during the year. Free e file 2013   Salary reduction contributions are also referred to as “elective deferrals. Free e file 2013 ”   Your employer cannot place restrictions on the contributions amount (such as by limiting the contributions percentage), except to comply with the salary reduction contributions limit, discussed under How Much Can Be Contributed on Your Behalf, later. Free e file 2013 Matching contributions. Free e file 2013   Unless your employer chooses to make nonelective contributions, your employer must make contributions equal to the salary reduction contributions you choose (elect), but only up to certain limits. Free e file 2013 See How Much Can Be Contributed on Your Behalf below. Free e file 2013 These contributions are in addition to the salary reduction contributions and must be made to the SIMPLE IRAs of all eligible employees (defined earlier) who chose salary reductions. Free e file 2013 These contributions are referred to as matching contributions. Free e file 2013   Matching contributions on behalf of a self-employed individual are not treated as salary reduction contributions. Free e file 2013 Nonelective contributions. Free e file 2013   Instead of making matching contributions, your employer may be able to choose to make nonelective contributions on behalf of all eligible employees. Free e file 2013 These nonelective contributions must be made on behalf of each eligible employee who has at least $5,000 of compensation from your employer, whether or not the employee chose salary reductions. Free e file 2013   One of the requirements your employer must satisfy is notifying the employees that the election was made. Free e file 2013 For other requirements that your employer must satisfy, see chapter 3 of Publication 560. Free e file 2013 How Much Can Be Contributed on Your Behalf? The limits on contributions to a SIMPLE IRA vary with the type of contribution that is made. Free e file 2013 Salary reduction contributions limit. Free e file 2013   Salary reduction contributions (employee-chosen contributions or elective deferrals) that your employer can make on your behalf under a SIMPLE plan are limited to $12,000 for 2013. Free e file 2013 The limitation remains at $12,000 for 2014. Free e file 2013 If you are a participant in any other employer plans during 2013 and you have elective salary reductions or deferred compensation under those plans, the salary reduction contributions under the SIMPLE plan also are included in the annual limit of $17,500 for 2013 on exclusions of salary reductions and other elective deferrals. Free e file 2013 You, not your employer, are responsible for monitoring compliance with these limits. Free e file 2013 Additional elective deferrals can be contributed to your SIMPLE plan if: You reached age 50 by the end of 2013, and No other elective deferrals can be made for you to the plan for the year because of limits or restrictions, such as the regular annual limit. Free e file 2013 The most that can be contributed in additional elective deferrals to your SIMPLE plan is the lesser of the following two amounts. Free e file 2013 $2,500 for 2013, or Your compensation for the year reduced by your other elective deferrals for the year. Free e file 2013 The additional deferrals are not subject to any other contribution limit and are not taken into account in applying other contribution limits. Free e file 2013 The additional deferrals are not subject to the nondiscrimination rules as long as all eligible participants are allowed to make them. Free e file 2013 Matching employer contributions limit. Free e file 2013   Generally, your employer must make matching contributions to your SIMPLE IRA in an amount equal to your salary reduction contributions. Free e file 2013 These matching contributions cannot be more than 3% of your compensation for the calendar year. Free e file 2013 See Matching contributions less than 3% below. Free e file 2013 Example 1. Free e file 2013 In 2013, Joshua was a participant in his employer's SIMPLE plan. Free e file 2013 His compensation, before SIMPLE plan contributions, was $41,600 ($800 per week). Free e file 2013 Instead of taking it all in cash, Joshua elected to have 12. Free e file 2013 5% of his weekly pay ($100) contributed to his SIMPLE IRA. Free e file 2013 For the full year, Joshua's salary reduction contributions were $5,200, which is less than the $12,000 limit on these contributions. Free e file 2013 Under the plan, Joshua's employer was required to make matching contributions to Joshua's SIMPLE IRA. Free e file 2013 Because his employer's matching contributions must equal Joshua's salary reductions, but cannot be more than 3% of his compensation (before salary reductions) for the year, his employer's matching contribution was limited to $1,248 (3% of $41,600). Free e file 2013 Example 2. Free e file 2013 Assume the same facts as in Example 1 , except that Joshua's compensation for the year was $408,163 and he chose to have 2. Free e file 2013 94% of his weekly pay contributed to his SIMPLE IRA. Free e file 2013 In this example, Joshua's salary reduction contributions for the year (2. Free e file 2013 94% × $408,163) were equal to the 2013 limit for salary reduction contributions ($12,000). Free e file 2013 Because 3% of Joshua's compensation ($12,245) is more than the amount his employer was required to match ($12,000), his employer's matching contributions were limited to $12,000. Free e file 2013 In this example, total contributions made on Joshua's behalf for the year were $24,000 ($12,000 (Joshua's contributions) + $12,000 (matching contributions)), the maximum contributions permitted under a SIMPLE IRA for 2013. Free e file 2013 Matching contributions less than 3%. Free e file 2013   Your employer can reduce the 3% limit on matching contributions for a calendar year, but only if: The limit is not reduced below 1%, The limit is not reduced for more than 2 years out of the 5-year period that ends with (and includes) the year for which the election is effective, and Employees are notified of the reduced limit within a reasonable period of time before the 60-day election period during which they can enter into salary reduction agreements. Free e file 2013   For purposes of applying the rule in item (2) in determining whether the limit was reduced below 3% for the year, any year before the first year in which your employer (or a former employer) maintains a SIMPLE IRA plan will be treated as a year for which the limit was 3%. Free e file 2013 If your employer chooses to make nonelective contributions for a year, that year also will be treated as a year for which the limit was 3%. Free e file 2013 Nonelective employer contributions limit. Free e file 2013   If your employer chooses to make nonelective contributions, instead of matching contributions, to each eligible employee's SIMPLE IRA, contributions must be 2% of your compensation for the entire year. Free e file 2013 For 2013, only $255,000 of your compensation can be taken into account to figure the contribution limit. Free e file 2013   Your employer can substitute the 2% nonelective contribution for the matching contribution for a year if both of the following requirements are met. Free e file 2013 Eligible employees are notified that a 2% nonelective contribution will be made instead of a matching contribution. Free e file 2013 This notice is provided within a reasonable period during which employees can enter into salary reduction agreements. Free e file 2013 Example 3. Free e file 2013 Assume the same facts as in Example 2 , except that Joshua's employer chose to make nonelective contributions instead of matching contributions. Free e file 2013 Because his employer's nonelective contributions are limited to 2% of up to $255,000 of Joshua's compensation, his employer's contribution to Joshua's SIMPLE IRA was limited to $5,100. Free e file 2013 In this example, total contributions made on Joshua's behalf for the year were $17,100 (Joshua's salary reductions of $12,000 plus his employer's contribution of $5,100). Free e file 2013 Traditional IRA mistakenly moved to SIMPLE IRA. Free e file 2013   If you mistakenly roll over or transfer an amount from a traditional IRA to a SIMPLE IRA, you can later recharacterize the amount as a contribution to another traditional IRA. Free e file 2013 For more information, see Recharacterizations in chapter 1. Free e file 2013 Recharacterizing employer contributions. Free e file 2013   You cannot recharacterize employer contributions (including elective deferrals) under a SEP or SIMPLE plan as contributions to another IRA. Free e file 2013 SEPs are discussed in chapter 2 of Publication 560. Free e file 2013 SIMPLE plans are discussed in this chapter. Free e file 2013 Converting from a SIMPLE IRA. Free e file 2013   Generally, you can convert an amount in your SIMPLE IRA to a Roth IRA under the same rules explained in chapter 1 under Converting From Any Traditional IRA Into a Roth IRA . Free e file 2013    However, you cannot convert any amount distributed from the SIMPLE IRA during the 2-year period beginning on the date you first participated in any SIMPLE IRA plan maintained by your employer. Free e file 2013 When Can You Withdraw or Use Assets? Generally, the same distribution (withdrawal) rules that apply to traditional IRAs apply to SIMPLE IRAs. Free e file 2013 These rules are discussed in chapter 1. Free e file 2013 Your employer cannot restrict you from taking distributions from a SIMPLE IRA. Free e file 2013 Are Distributions Taxable? Generally, distributions from a SIMPLE IRA are fully taxable as ordinary income. Free e file 2013 If the distribution is an early distribution (discussed in chapter 1), it may be subject to the additional tax on early distributions. Free e file 2013 See Additional Tax on Early Distributions, later. Free e file 2013 Rollovers and Transfers Exception Generally, rollovers and trustee-to-trustee transfers are not taxable distributions. Free e file 2013 Two-year rule. Free e file 2013   To qualify as a tax-free rollover (or a tax-free trustee-to-trustee transfer), a rollover distribution (or a transfer) made from a SIMPLE IRA during the 2-year period beginning on the date on which you first participated in your employer's SIMPLE plan must be contributed (or transferred) to another SIMPLE IRA. Free e file 2013 The 2-year period begins on the first day on which contributions made by your employer are deposited in your SIMPLE IRA. Free e file 2013   After the 2-year period, amounts in a SIMPLE IRA can be rolled over or transferred tax free to an IRA other than a SIMPLE IRA, or to a qualified plan, a tax-sheltered annuity plan (section 403(b) plan), or deferred compensation plan of a state or local government (section 457 plan). Free e file 2013 Additional Tax on Early Distributions The additional tax on early distributions (discussed in chapter 1) applies to SIMPLE IRAs. Free e file 2013 If a distribution is an early distribution and occurs during the 2-year period following the date on which you first participated in your employer's SIMPLE plan, the additional tax on early distributions is increased from 10% to 25%. Free e file 2013 If a rollover distribution (or transfer) from a SIMPLE IRA does not satisfy the 2-year rule, and is otherwise an early distribution, the additional tax imposed because of the early distribution is increased from 10% to 25% of the amount distributed. 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The Free E File 2013

Free e file 2013 2. Free e file 2013   Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. Free e file 2013 30% Flat Rate Withholding Social Security and Medicare TaxesGeneral Information Bilateral Social Security (Totalization) Agreements Topics - This chapter discusses: Withholding income tax from the pay of U. Free e file 2013 S. Free e file 2013 citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. Free e file 2013 Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 673 Statement For Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion Provided by Section 911 W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification See chapter 7 for information about getting this publication and these forms. Free e file 2013 Income Tax Withholding U. Free e file 2013 S. Free e file 2013 employers generally must withhold U. Free e file 2013 S. Free e file 2013 income tax from the pay of U. Free e file 2013 S. Free e file 2013 citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. Free e file 2013 Foreign earned income exclusion. Free e file 2013   Your employer does not have to withhold U. Free e file 2013 S. Free e file 2013 income taxes from wages you earn abroad if it is reasonable to believe that you will exclude them from income under the foreign earned income exclusion or the foreign housing exclusion. Free e file 2013   Your employer should withhold taxes from any wages you earn for working in the United States. Free e file 2013 Statement. Free e file 2013   You can give a statement to your employer indicating that you expect to qualify for the foreign earned income exclusion under either the bona fide residence test or the physical presence test and indicating your estimated housing cost exclusion. Free e file 2013   Form 673 is an acceptable statement. Free e file 2013 You can use Form 673 only if you are a U. Free e file 2013 S. Free e file 2013 citizen. Free e file 2013 You do not have to use the form. Free e file 2013 You can prepare your own statement. Free e file 2013 See a copy of Form 673, later. Free e file 2013   Generally, your employer can stop the withholding once you submit the statement that includes a declaration that the statement is made under penalties of perjury. Free e file 2013 However, if your employer has reason to believe that you will not qualify for either the foreign earned income or the foreign housing exclusion, your employer must continue to withhold. Free e file 2013   In determining whether your foreign earned income is more than the limit on either the foreign earned income exclusion or the foreign housing exclusion, if your employer has any information about pay you received from any other source outside the United States, your employer must take that information into account. Free e file 2013 Foreign tax credit. Free e file 2013   If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. Free e file 2013 You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. Free e file 2013 Withholding from pension payments. Free e file 2013   U. Free e file 2013 S. Free e file 2013 payers of benefits from employer-deferred compensation plans, individual retirement plans, and commercial annuities generally must withhold income tax from payments delivered outside of the United States. Free e file 2013 You can choose exemption from withholding if you: Provide the payer of the benefits with a residence address in the United States or a U. Free e file 2013 S. Free e file 2013 possession, or Certify to the payer that you are not a U. Free e file 2013 S. Free e file 2013 citizen or resident alien or someone who left the United States to avoid tax. Free e file 2013 Check your withholding. Free e file 2013   Before you report U. Free e file 2013 S. Free e file 2013 income tax withholding on your tax return, you should carefully review all information documents, such as Form W-2, Wage and Tax Statement, and the Form 1099 information returns. Free e file 2013 Compare other records, such as final pay records or bank statements, with Form W-2 or Form 1099 to verify the withholding on these forms. Free e file 2013 Check your U. Free e file 2013 S. Free e file 2013 income tax withholding even if you pay someone else to prepare your tax return. Free e file 2013 You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. Free e file 2013 This image is too large to be displayed in the current screen. Free e file 2013 Please click the link to view the image. Free e file 2013 Form 673 30% Flat Rate Withholding Generally, U. Free e file 2013 S. Free e file 2013 payers of income other than wages, such as dividends and royalties, are required to withhold tax at a flat 30% (or lower treaty) rate on nonwage income paid to nonresident aliens. Free e file 2013 If you are a U. Free e file 2013 S. Free e file 2013 citizen or resident alien and this tax is withheld in error from payments to you because you have a foreign address, you should notify the payer of the income to stop the withholding. Free e file 2013 Use Form W-9 to notify the payer. Free e file 2013 You can claim the tax withheld in error as a withholding credit on your tax return if the amount is not adjusted by the payer. Free e file 2013 Social security benefits paid to residents. Free e file 2013   If you are a lawful permanent resident (green card holder) and a flat 30% tax was withheld in error on your social security benefits, the tax is refundable by the Social Security Administration (SSA) or the IRS. Free e file 2013 The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. Free e file 2013 If the SSA cannot refund the tax withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center at the address listed under Where To File to determine if you are entitled to a refund. Free e file 2013 The following information must be submitted with your Form 1040 or Form 1040A. Free e file 2013 A copy of Form SSA-1042S, Social Security Benefit Statement. Free e file 2013 A copy of your “green card. Free e file 2013 ” A signed declaration that includes the following statements. Free e file 2013   “I am a U. Free e file 2013 S. Free e file 2013 lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Free e file 2013 I am filing a U. Free e file 2013 S. Free e file 2013 income tax return for the taxable year as a resident alien reporting all of my worldwide income. Free e file 2013 I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. Free e file 2013 ” Social Security and Medicare Taxes Social security and Medicare taxes may apply to wages paid to an employee regardless of where the services are performed. Free e file 2013 General Information In general, U. Free e file 2013 S. Free e file 2013 social security and Medicare taxes do not apply to wages for services you perform as an employee outside the United States unless one of the following exceptions applies. Free e file 2013 You perform the services on or in connection with an American vessel or aircraft (defined later) and either: You entered into your employment contract within the United States, or The vessel or aircraft touches at a U. Free e file 2013 S. Free e file 2013 port while you are employed on it. Free e file 2013 You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). Free e file 2013 You are working for an American employer (defined later). Free e file 2013 You are working for a foreign affiliate (defined later) of an American employer under a voluntary agreement entered into between the American employer and the U. Free e file 2013 S. Free e file 2013 Treasury Department. Free e file 2013 American vessel or aircraft. Free e file 2013   An American vessel is any vessel documented or numbered under the laws of the United States and any other vessel whose crew is employed solely by one or more U. Free e file 2013 S. Free e file 2013 citizens, residents, or corporations. Free e file 2013 An American aircraft is an aircraft registered under the laws of the United States. Free e file 2013 American employer. Free e file 2013   An American employer includes any of the following. Free e file 2013 The U. Free e file 2013 S. Free e file 2013 Government or any of its instrumentalities. Free e file 2013 An individual who is a resident of the United States. Free e file 2013 A partnership of which at least two-thirds of the partners are U. Free e file 2013 S. Free e file 2013 residents. Free e file 2013 A trust of which all the trustees are U. Free e file 2013 S. Free e file 2013 residents. Free e file 2013 A corporation organized under the laws of the United States, any U. Free e file 2013 S. Free e file 2013 state, or the District of Columbia, Puerto Rico, the U. Free e file 2013 S. Free e file 2013 Virgin Islands, Guam, or American Samoa. Free e file 2013   An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. Free e file 2013 S. Free e file 2013 government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. Free e file 2013 Foreign affiliate. Free e file 2013   A foreign affiliate of an American employer is any foreign entity in which the American employer has at least a 10% interest, directly or through one or more entities. Free e file 2013 For a corporation, the 10% interest must be in its voting stock. Free e file 2013 For any other entity, the 10% interest must be in its profits. Free e file 2013   Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. Free e file 2013 S. Free e file 2013 citizens and resident aliens working abroad for foreign affiliates of American employers. Free e file 2013 Once you enter into an agreement, coverage cannot be terminated. Free e file 2013 Excludable meals and lodging. Free e file 2013   Social security tax does not apply to the value of meals and lodging provided to you for the convenience of your employer if it is reasonable to believe that you will be able to exclude the value from your income. Free e file 2013 Bilateral Social Security (Totalization) Agreements The United States has entered into agreements with some foreign countries to coordinate social security coverage and taxation of workers who are employed in those countries. Free e file 2013 These agreements are commonly referred to as totalization agreements and are in effect with the following countries. Free e file 2013 Australia Greece Norway Austria Ireland Poland Belgium Italy Portugal Canada Japan Spain Chile Korea, Sweden Czech South Switzerland Republic Luxembourg United Denmark Netherlands Kingdom Finland     France     Germany           Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. Free e file 2013 The agreements generally make sure that you pay social security taxes to only one country. Free e file 2013 Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. Free e file 2013 However, if you are temporarily sent to work in a foreign country and your pay would otherwise be subject to social security taxes in both the United States and that country, you generally can remain covered only by U. Free e file 2013 S. Free e file 2013 social security. Free e file 2013 You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. Free e file 2013 O. Free e file 2013 Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. Free e file 2013 socialsecurity. Free e file 2013 gov/international. Free e file 2013 Covered by U. Free e file 2013 S. Free e file 2013 only. Free e file 2013   If your pay in a foreign country is subject only to U. Free e file 2013 S. Free e file 2013 social security tax and is exempt from foreign social security tax, your employer should get a certificate of coverage from the Office of International Programs. Free e file 2013 Covered by foreign country only. Free e file 2013   If you are permanently working in a foreign country with which the United States has a social security agreement and, under the agreement, your pay is exempt from U. Free e file 2013 S. Free e file 2013 social security tax, you or your employer should get a statement from the authorized official or agency of the foreign country verifying that your pay is subject to social security coverage in that country. Free e file 2013   If the authorities of the foreign country will not issue such a statement, either you or your employer should get a statement from the U. Free e file 2013 S. Free e file 2013 Social Security Administration, Office of International Programs, at the address listed earlier. Free e file 2013 The statement should indicate that your wages are not covered by the U. Free e file 2013 S. Free e file 2013 social security system. Free e file 2013   This statement should be kept by your employer because it establishes that your pay is exempt from U. Free e file 2013 S. Free e file 2013 social security tax. Free e file 2013   Only wages paid on or after the effective date of the totalization agreement can be exempt from U. Free e file 2013 S. Free e file 2013 social security tax. Free e file 2013 Prev  Up  Next   Home   More Online Publications