TN 5 (08-94)

A. Policy - benefit programs included

The provisions of the agreement that permit people to qualify for benefits based on combined U.S. and Italian coverage credits apply to retirement, survivors and disability benefits under each country's system. In addition, the agreement applies to benefits payable under Italy's family allowance program. The agreement does not apply to U.S. Medicare benefits, Supplemental Security Income payments.

B. Policy - taxes included

The provisions of the agreement that eliminate dual Social Security coverage apply to:

• U.S. Social Security taxes (FICA and SECA) including the Medicare portion, and

• Italian Social Security taxes that finance the old-age, survivors, disability, and family allowance programs.

C. Reference

Agreement provisions for the elimination of dual coverage and taxation, RS 02001.050.