International Aspects of U.S. Social Security and Unemployment Taxes (Portfolio 6830)
This Portfolio analyzes the U.S. Social Security tax rules that apply to U.S. citizens and aliens.
The Tax Portfolio No. 6830, International Aspects of U.S. Social Security and Unemployment Taxes, discusses exemptions or relief from the U.S. Social Security tax that may be available under a social security “totalization” agreement between the United States and a foreign country or under a U.S. income tax treaty.
The Portfolio examines certain ways in which U.S. citizens and aliens working abroad may qualify for exemption or relief from the social security taxes imposed by foreign countries under a social security totalization agreement. In addition, the Portfolio discusses U.S. income taxation of U.S. and foreign social security benefits under U.S. domestic law and under the various U.S. income tax treaties.
This Portfolio discusses the federal unemployment tax rules applicable to U.S. citizens and aliens working in the United States, and to U.S. citizens and aliens working abroad.
Our authors also shed light on the procedures concerning the payment of U.S. Social Security and unemployment taxes, and the filing of applicable returns.
Table of Contents
I. Scope of Portfolio
II. Overview of the U.S. Social Security Tax on International Workers
III. Social Security Totalization Agreements
IV. FICA Rules for U.S. Citizens and Resident Aliens Working in the United States
V. FICA Rules for Nonresident Aliens Working in the United States
VI. FICA Tax on U.S. Citizens and Resident Aliens Outside the United States
VII. FICA Tax on Nonresident Aliens Working Abroad
VIII. International SECA Rules
IX. U.S. Income Tax Relief From Foreign Social Security Tax
X. Taxation of U.S. and Foreign Social Security Benefits
XI. Federal Unemployment Tax Act (FUTA)
XII. Tax Payments and Tax Return Filing Procedures