TN 18 (02-01)

A. Process

The following steps describe the process for issuing a certificate of coverage:

• The employer, in the case of employment or the worker in the case of self-employment, writes to the appropriate authority requesting a certificate. NOTE: The employer's or worker's representative (e.g., attorney or accounting firm) may request the certificate on the employer's or worker's behalf.

• The Social Security Administration (in the case of U.S. certificates) or the National Pension Corporation (in the case of Korean certificates) issues the certificate, if appropriate.

• The issuing agency sends the original to the requestor and a copy to the agency of the other country.

• If the person is employed, the employer or worker presents the certificate to the tax authorities in the other country if requested to do so.

• If the person is a self-employed U.S. citizen who is subject only to Korean laws under the agreement, he/she must attach a photocopy of the Korean certificate to the Schedule SE filed with his/her income tax return each year.

B. Procedure

1. Required information

Advise the person to provide the following information when writing to obtain a certificate of coverage:

• Full name of worker;

• Social Security number when requesting a U.S. certificate or the National Pension Number when requesting a Korean certificate;

• Country of citizenship;

• Date and place of birth;

• Country of permanent residence;

• Name and address of employer in both countries if employed or address of trade or business in both countries if self-employed;

• Date and place of hire by employer transferring the employee, if employed; and

• Beginning date and ending date of employment or self-employment in the other country.

2. Where to send request for certificate

Advise the person to send the request to the appropriate address below:

For U.S. Certificates

For Korean Certificates

NOTE: Employers who have access to the Internet can request U.S. certificates of coverage over the Internet. See www.ssa.gov/international for more information about requesting U.S. certificates of coverage via the Internet.