KPMG report: Taxpayer claims, totalization agreements | KPMG | GLOBAL

KPMG report: IRS procedures, verifying taxpayer claims under “totalization agreements”

KPMG report: Taxpayer claims, totalization agreements

To identify inappropriate claims of exemption from U.S. employment taxes by U.S. workers employed outside the United States and foreign workers employed in the United States, the IRS will implement new verification procedures.


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“Totalization agreements” between the United States and other countries provide rules as to how the governments will treat employees who are potentially covered by more than one social security system. 


Read a December 2015 report [PDF 193 KB] prepared by KPMG LLP: What’s News in Tax: IRS Agrees to Implement Procedures for Verifying Taxpayer Claims under Totalization Agreements 

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