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US totalization agreement checker
Direct answer
What is a totalization agreement?
A treaty between the United States and another country that assigns a worker's social-security coverage to one of the two systems, so the same earnings are not taxed twice; the United States has 30 in force.
It also lets contribution periods in both countries be combined when testing eligibility for benefits. It settles social-security contributions only — income tax is governed separately, by the income tax treaty where one exists.
- Applies when
- Workers covered by social-security systems in the United States and a country with an agreement in force.
- Underlying rule
- The agreement assigns coverage under its worker, employer, residence, and self-employment provisions; the assignment depends on the person's facts.
- Important exception
- A country with a signed agreement that has not entered into force has no current agreement relief. Mexico is the example relevant to this checker.
- Agreements currently listed in force
- 30
- Review status
- Editorial answer, based on the cited sources
- What remains uncertain
- Confirm the current in-force status and the agreement article that applies to the worker's employment arrangement.
What changes the answer
- The country has no agreement in force (Mexico's was signed in 2004 and never entered into force): no relief, and a self-employed US citizen there generally owes US self-employment tax in full.
- A temporary assignment abroad by a US employer may leave the worker in the US system, supported by an SSA certificate of coverage.
- A self-employed worker assigned to a foreign system may use a certificate from that country's authority to support the position on the return.
Next step: How the agreements work, country by country
Agreements currently in force
30 agreements, with the date each entered into force. Recorded from the Social Security Administration's published list and re-verified annually.
| Country | In force since |
|---|---|
| Australia | October 2002 |
| Austria | November 1991 |
| Belgium | July 1984 |
| Brazil | October 2018 |
| Canada | August 1984 |
| Chile | December 2001 |
| Czech Republic | January 2009 |
| Denmark | October 2008 |
| Finland | November 1992 |
| France | July 1988 |
| Germany | December 1979 |
| Greece | September 1994 |
| Hungary | September 2016 |
| Iceland | March 2019 |
| Ireland | September 1993 |
| Italy | November 1978 |
| Japan | October 2005 |
| Luxembourg | November 1993 |
| Netherlands | November 1990 |
| Norway | July 1984 |
| Poland | March 2009 |
| Portugal | August 1989 |
| Slovak Republic | May 2014 |
| Slovenia | February 2019 |
| South Korea | April 2001 |
| Spain | April 1988 |
| Sweden | January 1987 |
| Switzerland | November 1980 |
| United Kingdom | January 1985 |
| Uruguay | November 2018 |
Common questions
What is a totalization agreement?
A totalization agreement is a treaty between the United States and another country that assigns social-security coverage for a given worker to exactly one of the two systems, so the same earnings are not charged twice. The United States has 30 such agreements in force. They also let periods of contribution in both countries be combined when testing eligibility for benefits.
Which countries have a US totalization agreement?
Australia, Austria, Belgium, Brazil, Canada, Chile, Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Japan, Luxembourg, Netherlands, Norway, Poland, Portugal, Slovak Republic, Slovenia, South Korea, Spain, Sweden, Switzerland, United Kingdom, Uruguay. Agreements enter into force by treaty action, so this list changes; verify at ssa.gov before relying on it.
Does Mexico have a totalization agreement with the US?
No agreement is in force. One was signed in 2004 but has never entered into force, so it gives no relief today. A self-employed US citizen living in Mexico generally owes US self-employment tax in full.
How do I get a certificate of coverage?
If a foreign system covers you, you apply to that country's social security authority. If you are temporarily sent abroad by a US employer and remain in the US system, your employer requests the certificate from the Social Security Administration. Keep the certificate with your tax records — it is the evidence supporting the position taken on your return.
Does a totalization agreement affect my income tax?
No. A totalization agreement deals with social security contributions only. Income tax is governed separately, by the income tax treaty with that country if one exists. You still file a US return and report your worldwide income regardless of any totalization agreement.
Before you rely on this result
What would settle it, and what covers it
Documents or facts needed
- • The country where the work is performed
- • Whether a certificate of coverage has been issued
Recommended Atamatax route
Simple · $299 — applies the agreement's outcome on Schedule SE.
How to read a status
- Likely:
- The facts entered meet the published test; confirm the inputs before acting.
- Possible:
- Some facts point this way and others are missing; more information decides it.
- Needs review:
- These inputs leave it open; a person should look before filing.
- Not currently indicated:
- Nothing entered triggers it this year; a changed fact can change the answer.
- Outside supported scope:
- This item is routed to a professional for preparation.
Scope. Reports whether an agreement is in force; which system covers a specific worker is decided by the agreement's own rules. This is a computation on the answers you gave, not individualized tax advice.
Tool: /tools/totalization-agreement
What changes the result
This answer changes if…
Whether the exclusion or the credit is the better route
- …your foreign income tax rate is above the U.S. rate on the same income — the foreign tax credit tends to leave no U.S. tax and carries excess credit forward; the exclusion cannot.
- …you were in the United States for more than 35 days in the twelve-month period — the physical-presence test for the exclusion is lost for that period.
- …the income is a pension, a distribution or investment income rather than earned income — the exclusion covers earned income only; the credit covers foreign tax on any category.
- …you claimed the exclusion in a prior year and now revoke it — a revocation locks the exclusion out for five years without IRS consent.
- …you have self-employment income — the exclusion does not reduce U.S. self-employment tax; a totalization certificate does.
Whether the 3.8% net investment income tax applies
- …your modified adjusted gross income is below the threshold for your filing status — the tax applies only to the lesser of net investment income and the excess over the threshold. Check it
- …you claim the foreign earned income exclusion — excluded wages are added back for the threshold test.
- …you rely on a treaty to credit foreign tax against this tax — the credit against the net investment income tax rests on a treaty article and on litigated positions, not on Form 1116.
- …a PFIC is under a QEF election — QEF inclusions enter net investment income only under a separate election (the 'section 1.1411-10(g)' election).
Each line names a fact that moves the result; what it moves to depends on the rest of your facts. Nothing here is a determination.
How Atamatax calculations are produced — the tests applied, statutory sources and review cadence — is documented in the methodology, and how the engine is validated in accuracy & review. Calculation fixes are recorded in the changelog.
Authorities cited
- U.S.–Switzerland Totalization Agreement — U.S.–Switzerland Social Security (Totalization) Agreement
- U.S.–UK Totalization Agreement — U.S.–United Kingdom Social Security (Totalization) Agreement
- U.S.–Germany Totalization Agreement — U.S.–Germany Social Security (Totalization) Agreement
- U.S.–France Totalization Agreement — U.S.–France Social Security (Totalization) Agreement
- U.S.–Canada Totalization Agreement — U.S.–Canada Social Security (Totalization) Agreement
- U.S.–Australia Totalization Agreement — U.S.–Australia Social Security (Totalization) Agreement
Primary sources (Cornell Legal Information Institute for the US Code and CFR; IRS.gov for forms, procedures, and treaty documents). This page is general information, not individualized tax or legal advice.
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