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                                              Contract Coverage Under Title II                                                      OMB No. 1545-0137
Form    2032
                                                            of the Social Security Act
(Rev. November  2010)                                                                                                           File three copies  
Department of the Treasury         For use by an American employer to extend social security coverage to 
Internal Revenue Service                U.S. citizens and resident aliens employed by its foreign affiliates.                       of this form 
Name of American employer                                                                                          Employer identification number

Address number and street (P.O. Box if no mail delivery to street address)                                         Apt. or suite no.

City, state, and ZIP code

This Form 2032 is filed as (check applicable box(es)): 
1       An original (new) agreement. 
        This agreement is effective for services performed on and after (for original agreements only, check one): 
     a  The first day of the calendar quarter in which the submission processing field director signs this agreement. 
     b  The first day of the calendar quarter following the calendar quarter in which the submission processing field director signs 
        this agreement. 
2       An amendment to an agreement previously entered into. 
3       An election to apply the rules in effect after April 20, 1983, to agreements in effect on that date. By making this election, U.S. 
        resident aliens as well as U.S. citizens will be covered by social security. 
If this is an amended election or agreement, provide the following information: 
                                                                           on 
        (Location where previous Form 2032 was filed)                         (Date submission processing field director signed original agreement on Form 2032) 
4 This agreement extends the federal insurance system under Title II of the Social Security Act to certain services performed outside 
the United States by U.S. citizens and resident aliens employed by any of the foreign affiliates listed below. If you checked the box on 
line  2  and  did  not  check  the  box  on  line  3  above,  this  amendment  extends  Title  II  social  security  coverage  to  certain  services 
performed outside the United States by U.S. citizens employed by any of the foreign affiliates listed below.
Note. Enter foreign affiliate addresses below in the following order: city, province or state, and country. Do not abbreviate the country name, 
and follow the country’s practice for entering the postal code. If this agreement includes more than four foreign affiliates, attach a separate 
sheet of paper identified as part of this agreement with the name and address of each additional foreign affiliate. 
a    Name and address of foreign affiliate                                 c  Name and address of foreign affiliate

b    Name and address of foreign affiliate                                 d  Name and address of foreign affiliate

5    Estimated number of employees to be initially covered by this agreement, amendment, or election:
Nonagricultural employees ▶                                                   Agricultural employees ▶
  This agreement applies to all services performed outside the United States by each U.S. citizen or resident alien employed by any of the foreign 
affiliates named above. However, the agreement applies only to the extent that payments to each employee for the services would be considered 
wages  if  paid  by  the  employer  for  services  performed  in  the  United  States.  This  agreement  does  not  apply  to  any  service  that  is  considered 
employment for purposes of the employee tax and the employer tax under the Federal Insurance Contributions Act. 
  For an original agreement, an amendment to an agreement that was entered into after April 20, 1983, or an election to apply the rules in effect after 
April 20, 1983, to agreements in effect on that date, the American employer declares that it owns at least a 10% interest (directly or through one or 
more entities) in the voting stock or profits of each foreign entity named above. It also declares that section 3121(l) does not prevent this agreement. 
  For an amendment to an agreement in effect on April 20, 1983, without making the election to apply the new rules in effect after that date, the 
domestic corporation declares that (a) it owns at least 20% of the voting stock of each foreign corporation named above, or (b) it owns at least 20% of 
the voting stock of a foreign corporation that owns more than 50% of the voting stock of each foreign corporation named above. It also declares that 
section 3121(l) does not prevent this agreement. 
  The American employer agrees: 
  1. To pay amounts equal to the taxes that would be imposed by sections 3101 and 3111 if the payment for the services was considered wages; 
  2. To pay, on written notification and demand, amounts equal to the interest, additions to taxes, and penalties that would apply if the payment for the 
services were considered wages; and 
  3. To comply with the applicable regulations under section 3121(l). 
This  agreement  (or  amended  agreement  or  election)  is  entered  into  under  the  provisions  of  section  3121(l)  of  the  Internal  Revenue  Code  and  the 
applicable regulations. 

     Signature of individual authorized to enter into this                    Title                                                 Date 
        agreement for the American employer 

        Field Director, Submission Processing                                 Location                                              Date 
For Privacy Act and Paperwork Reduction Act Notice, see back of form.                  Cat. No. 49954D                      Form 2032 (Rev. 11-2010) 



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Form 2032 (Rev. 11-2010)                                                                                                                              Page 2 
General Instructions                                   Where To File                                        To extend coverage to any foreign affiliate not  
                                                                                                            covered by an agreement, indicate the name and 
Section references are to the Internal Revenue         Send three copies of this form to:                   address of the foreign affiliate on line 4 and  
Code.                                                  Internal Revenue Service                             check the box on line 2 for the amended  
Before April 21, 1983, only domestic                   Ogden, UT 84201-0023                                 agreement, and the box on line 3 for the  
corporations could enter into this agreement to        An American employer already filing Form 941,        election. 
cover only U.S. citizens employed by foreign           Employer’s Quarterly Federal Tax Return, should      Effective date. Generally, the election will be  
subsidiaries. For this agreement, a foreign            file Form 2032 with the Internal Revenue Service     effective on the day following the quarter in  
subsidiary was defined as a foreign corporation        where the employer files Form 941 (generally         which the election is signed by the field director. 
in which:                                              their principal place of business). For electronic  
• at least 20% of the voting stock was owned by        Form 941 filers, send Form 2032 to Internal  
the domestic corporation, or                           Revenue Service, Cincinnati, OH 45999-0038.          No Termination of Agreement 
                                                       Enter on Form 2032 the employer identification       Once you enter into an agreement, you cannot  
• more than 50% of the voting stock was owned          number (EIN) as shown on Form 941. This will         terminate it, either in its entirety or with respect  
by another foreign corporation in which the            help the IRS process your form faster.               to any foreign affiliate. However, the agreement  
domestic corporation owned at least 20% of the                                                              will terminate for a foreign entity at the end of  
voting stock.                                                                                               any quarter in which the foreign entity, at any  
                                                       Completing Form 2032 
After April 20, 1983, any American employer                                                                 time in that quarter, ceased to be your foreign  
(no longer limited to a domestic corporation) can      Complete Form 2032 in triplicate. Each copy of       affiliate. 
enter into this agreement to cover U.S. resident       the form must be signed and dated by the  
aliens as well as U.S. citizens employed by a          individual authorized to enter into the agreement, 
foreign affiliate. For this agreement, a foreign       amendment, or election. Attach to each form          Privacy Act and Paperwork Reduction Act  
affiliate is any foreign entity (no longer limited to  evidence showing the authority for such              Notice. We ask for the information on this form  
a foreign corporation) in which the American           individual to sign the form. For example,            to carry out the Internal Revenue laws of the  
employer owns at least a 10% interest in the           corporations must include a certified copy of the    United States. We need it to figure and collect  
voting stock or profits. This interest must be         minutes of the board of directors’ meeting.          the right amount of tax. Section 6109 requires  
                                                                                                            you to provide your taxpayer identification  
owned directly or through one or more entities.        After the director signs and dates the form, it      number (SSN or EIN). Section 3121 of the  
A domestic corporation having an agreement             constitutes the agreement, amendment, or             Internal Revenue Code allows employees of  
in effect that was entered into before April 21,       election authorized by section 3121(l). The IRS      foreign affiliates to be covered under social  
1983, can elect to apply the post-April 20,1983        will return one copy of Form 2032 to the             security. Routine uses of this information include  
rules to such agreements. If a domestic                American employer, send one copy to the Social       giving it to the Social Security Administration for  
corporation makes this election, social security       Security Administration, and keep one copy with      use in calculating social security benefits, the  
coverage will be extended to U.S. resident alien       all related papers.                                  Department of Justice for civil and criminal  
employees of any foreign subsidiary for which          Original agreements. Check the box on line 1.        litigation, and cities, states, and the District of  
U.S. citizens are currently covered by an existing     Also check the applicable box on line 1a or b to     Columbia for use in administering their tax laws.  
agreement. In addition, the election allows a          designate when the agreement will take effect.       We may also disclose this information to federal  
domestic corporation to extend social security         Amending agreements. You may amend an                and state agencies to enforce federal nontax  
and Medicare coverage to U.S. citizens and             agreement at any time to extend coverage to          criminal laws and to combat terrorism. We may  
resident aliens employed by a foreign entity that      any foreign affiliate not covered by an existing     also give the information to foreign countries  
did not qualify for coverage under the old 20%         agreement. File Form 2032 in triplicate, and         under tax treaties. If you want this coverage, you  
ownership rules, but that now qualifies under the      check the box on line 2. If you amend an             are required to give us this information. If you fail  
10% ownership rules.                                   agreement entered into on or before April 20,        to provide this information in a timely manner, or  
Note. The United States has social security            1983, without making the election to apply the       you provide incorrect or fraudulent information,  
(totalization) agreements with specific countries.     rules in effect after that date, the agreement and   you may be denied this coverage and you may  
These agreements ensure that social security           amendments will continue to be governed by the       be liable for penalties and interest. 
taxes are paid to only one country. However,           rules in effect before April 21, 1983.               You are not required to provide the  
these agreements may affect the withholding            Effective date. If you file an amendment to an       information requested on a form that is subject  
requirements resulting from filing Form 2032. For      agreement on Form 2032 to include foreign            to the Paperwork Reduction Act unless the form  
more information, see Social Security and              affiliates not previously covered, and if the field  displays a valid OMB control number. Books or  
Medicare Taxes in Pub. 54, Tax Guide for U.S.          director signs the amendment during the quarter      records relating to a form or its instructions must  
Citizens and Resident Aliens Abroad.                   for which the original agreement is first effective  be retained as long as their contents may  
Purpose of form. An American employer uses             or during the first month following that quarter,    become material in the administration of any  
this form to:                                          the amendment will be effective as of the            Internal Revenue law. Generally, tax returns and  
• Enter into the agreement specified in 3121(l) to     effective date of the original agreement. But if     return information are confidential, as required  
extend coverage under Title II of the Social           the amendment is signed by the field director        by section 6103. 
Security Act to U.S. citizens and resident aliens      after the end of the 4th month for which the         The time needed to complete and file this form 
abroad by foreign affiliates,                          original agreement is in effect, the amendment       will vary depending on individual circumstances.  
                                                       will not be effective until the first day of the     The estimated average time is: Recordkeeping,  
• Amend a previous agreement, or                       quarter following the one in which the field         4 hr., 46 min.; Learning about the law or the  
• Elect to apply the rules in effect after April 20,   director signed the amendment.                       form, 35 min.; Preparing and sending the form  
1983, to agreements in effect on that date.            Election to apply post-April 20, 1983 rules.  A      to the IRS, 42 min. If you have comments  
For this agreement, an American employer is            domestic corporation having an agreement in          concerning the accuracy of these time estimates  
an employer that is:                                   effect that was entered into before April 21,        or suggestions for making this form simpler, we  
• The United States or any instrumentality             1983 (old agreement), may elect to have the          would be happy to hear from you. You can write  
thereof,                                               rules in effect after April 20, 1983, apply to the   to: Internal Revenue Service, Tax Products  
                                                       old agreement. File Form 2032 in triplicate, and     Coordinating Committee, SE:W:CAR:MP:T:T:SP,  
• An individual who is a resident of the United        check the box on line 3.                             1111 Constitution Ave. NW, IR-6526,  
States,                                                                                                     Washington, DC 20224. Do not send Form 2032  
                                                       If you make this election, it will be effective for  to this address. Instead, see Where To File 
• A partnership if two-thirds or more of the           all foreign entities covered by the agreement. By    above. 
partners are residents of the United States,           making the election, U.S. resident alien  
• A trust if all the trustees are residents of the     employees as well as U.S. citizen employees will  
United States, or                                      be covered by the agreement. 
• A corporation organized under the laws of the  
United States or of any state. 






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