{"id":1635,"date":"2015-09-15T15:52:24","date_gmt":"2015-09-15T20:52:24","guid":{"rendered":"https:\/\/taxprocenter.proconnect.intuit.com\/?p=1635"},"modified":"2017-10-17T11:30:25","modified_gmt":"2017-10-17T16:30:25","slug":"irs-has-trouble-verifying-social-security-tax-exemptions","status":"publish","type":"post","link":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-has-trouble-verifying-social-security-tax-exemptions\/","title":{"rendered":"IRS Has Trouble Verifying Social Security Tax Exemptions"},"content":{"rendered":"

The Internal Revenue Service cannot readily identify American citizens and resident aliens working in a foreign country, along with resident aliens working in the United States, who may have improperly claimed exemption from U.S. Social Security taxes, according to a new report.<\/span><\/p>\n

The <\/span>report<\/span><\/a>, from the Treasury Inspector General for Tax Administration, pointed out that the United States entered into international agreements, known as Totalization Agreements, with 24 foreign countries in an effort to eliminate dual taxation with respect to Social Security taxes. The agreements coordinated the Social Security coverage and taxation of American citizens and resident aliens who are employed in those foreign countries, along with resident aliens in the United States who may be subject to U.S. Social Security and Medicare taxes.<\/span><\/p>\n

Section 3101(c) of the Tax Code provides relief from U.S. Social Security and Medicare taxes in cases covered by an international agreement known as a Totalization Agreement.<\/span><\/p>\n

To evaluate the IRS\u2019s efforts to identify taxpayers affected by Totalization Agreements, TIGTA selected a stratified statistical sample of 160 taxpayers who did not pay U.S. Social Security taxes. Based on that sample, TIGTA found 29 taxpayers who appear to not have met the Totalization Agreement criteria for exemption from U.S. Social Security taxes.<\/span><\/p>\n

This included American citizens or resident aliens who worked overseas during tax year 2012, but did not appear to have met the five-year period for coverage by a foreign country\u2019s social security system. It also included resident aliens who worked in the U.S. during tax year 2012, but appeared to have exceeded the five-year period for coverage by a foreign country\u2019s social security system. As a result, TIGTA found these taxpayers potentially owe $822,367 in U.S. Social Security and Medicare taxes, or $16.9 million when the sample is projected to the population.<\/span><\/p>\n

TIGTA also identified 23 resident aliens who appeared to either work for an American-based employer or were hired by a foreign employer while living in the United States. These taxpayers potentially owe $51,008 in U.S. Social Security and Medicare taxes, or $4.3 million when the sample is projected to the population. In addition, TIGTA determined that the Social Security Administration receives Certificates of Coverage from foreign countries, but the IRS does not have formalized procedures to obtain these certificates to identify noncompliant taxpayers.<\/span><\/p>\n

\u201cIt is important that the IRS employs every tool available to it to ensure that money is accounted for and paid if owed,\u201d said TIGTA Inspector General J. Russell George in a statement.<\/span><\/p>\n

TIGTA recommended the IRS coordinate with the Social Security Administration to periodically acquire Certificate of Coverage data, and request from Totalization Agreement countries data related to foreign social security taxes paid. TIGTA also suggested the IRS use the data it obtains to identify noncompliance with payment of U. S. Social Security and Medicare taxes.<\/span><\/p>\n

In response to the report, IRS officials agreed with the recommendations. The IRS plans to work with the Social Security Administration to periodically obtain Certificate of Coverage data and to request data from countries with Totalization Agreements related to foreign social security taxes paid by American citizens, resident aliens, or withheld and paid by American employers. The IRS also plans to explore the use of the data obtained to identify noncompliance with payment of U.S. Social Security and Medicare taxes.<\/span><\/p>\n

\u201cThe IRS agrees with the recommendations in the report and will work with SSA to develop a process to periodically acquire data that can be analyzed within our systems to increase employment tax compliance by both employers and individuals,\u201d wrote Heather C. Maloy, commissioner of the IRS\u2019s Large Business and International Division. \u201cWe note that our limited compliance resources must be broadly allocated to provide balanced support to overall tax administration, and we must evaluate the priority of these recommended improvements relative to our other risk-based compliance needs and improvements.\u201d<\/span><\/p>\n

However, she said the IRS does not agree with TIGTA\u2019s outcome measures in the report, contending TIGTA\u2019S methodology does not accurately reflect the differences between taxpayer populations and their respective compliance issues.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

The Internal Revenue Service cannot readily identify American citizens and resident aliens working in a foreign country, along with resident aliens working in the United States, who may have improperly claimed exemption from U.S. Social Security taxes, according to a new report. The report, from the Treasury Inspector General for Tax Administration, pointed out that<\/p>\n","protected":false},"author":107079929,"featured_media":10654,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rkv_reviewed_by_select":[],"rkv_browse_by_id":0,"rkv_cta_id":0,"rkv_optimize_for_pagespeed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"useModifiedDate":false,"customPublishDate":"","customModifiedDate":"","_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[509474089],"tags":[7649],"intuit_collection":[],"intuit_series":[],"coauthors":[509474134],"class_list":["post-1635","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-law-and-news","tag-irs"],"header_image":"","yoast_head":"\nIRS Has Trouble Verifying Social Security Tax Exemptions - Tax Pro Center | Intuit<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-has-trouble-verifying-social-security-tax-exemptions\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IRS Has Trouble Verifying Social Security Tax Exemptions - Tax Pro Center | Intuit\" \/>\n<meta property=\"og:description\" content=\"The Internal Revenue Service cannot readily identify American citizens and resident aliens working in a foreign country, along with resident aliens working in the United States, who may have improperly claimed exemption from U.S. Social Security taxes, according to a new report. The report, from the Treasury Inspector General for Tax Administration, pointed out that\" \/>\n<meta property=\"og:url\" content=\"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-has-trouble-verifying-social-security-tax-exemptions\/\" \/>\n<meta property=\"og:site_name\" content=\"Tax Pro Center | Intuit\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/IntuitAccountants\" \/>\n<meta property=\"article:published_time\" content=\"2015-09-15T20:52:24+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-10-17T16:30:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/10\/irs-e1535552628720.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"655\" \/>\n\t<meta property=\"og:image:height\" content=\"368\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Michael Cohn, Accounting Today\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@IntuitAccts\" \/>\n<meta name=\"twitter:site\" content=\"@IntuitAccts\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Michael Cohn, Accounting Today\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/irs-has-trouble-verifying-social-security-tax-exemptions\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/irs-has-trouble-verifying-social-security-tax-exemptions\\\/\"},\"author\":{\"name\":\"Michael Cohn, Accounting Today\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/person\\\/2e1058d8bf98dd68e3b456047f402b9d\"},\"headline\":\"IRS Has Trouble Verifying Social Security Tax Exemptions\",\"datePublished\":\"2015-09-15T20:52:24+00:00\",\"dateModified\":\"2017-10-17T16:30:25+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/irs-has-trouble-verifying-social-security-tax-exemptions\\\/\"},\"wordCount\":682,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/irs-has-trouble-verifying-social-security-tax-exemptions\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/wp-content\\\/uploads\\\/2017\\\/10\\\/irs-e1535552628720.jpg\",\"keywords\":[\"IRS News\"],\"articleSection\":[\"Tax Law and News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/irs-has-trouble-verifying-social-security-tax-exemptions\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/irs-has-trouble-verifying-social-security-tax-exemptions\\\/\",\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/irs-has-trouble-verifying-social-security-tax-exemptions\\\/\",\"name\":\"IRS Has Trouble Verifying Social Security Tax Exemptions - Tax Pro Center | Intuit\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/irs-has-trouble-verifying-social-security-tax-exemptions\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/irs-has-trouble-verifying-social-security-tax-exemptions\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/wp-content\\\/uploads\\\/2017\\\/10\\\/irs-e1535552628720.jpg\",\"datePublished\":\"2015-09-15T20:52:24+00:00\",\"dateModified\":\"2017-10-17T16:30:25+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/irs-has-trouble-verifying-social-security-tax-exemptions\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/irs-has-trouble-verifying-social-security-tax-exemptions\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/irs-has-trouble-verifying-social-security-tax-exemptions\\\/#primaryimage\",\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/wp-content\\\/uploads\\\/2017\\\/10\\\/irs-e1535552628720.jpg\",\"contentUrl\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/wp-content\\\/uploads\\\/2017\\\/10\\\/irs-e1535552628720.jpg\",\"width\":655,\"height\":368,\"caption\":\"Internal Revenue Service federal building Washington DC USA\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/irs-has-trouble-verifying-social-security-tax-exemptions\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"IRS Has Trouble Verifying Social Security Tax Exemptions\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#website\",\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/\",\"name\":\"Tax Pro Center | Intuit\",\"description\":\"Tax Pro Center\",\"publisher\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#organization\",\"name\":\"Tax Pro Center | Intuit\",\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/Tax_Pro_Center_Logo_Final_large.webp\",\"contentUrl\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/Tax_Pro_Center_Logo_Final_large.webp\",\"width\":872,\"height\":160,\"caption\":\"Tax Pro Center | Intuit\"},\"image\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/IntuitAccountants\",\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/IntuitAccts\",\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/intuitaccountants\\\/?hl=en\",\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/company\\\/intuit-accountants\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/person\\\/2e1058d8bf98dd68e3b456047f402b9d\",\"name\":\"Michael Cohn, Accounting Today\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/avatar\\\/b80efe82e3270c1b16d47bacb0bea2aeba679ca3189bf594e0902c5d7b720069?s=96&d=identicon&r=g\",\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/avatar\\\/b80efe82e3270c1b16d47bacb0bea2aeba679ca3189bf594e0902c5d7b720069?s=96&d=identicon&r=g\",\"contentUrl\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/avatar\\\/b80efe82e3270c1b16d47bacb0bea2aeba679ca3189bf594e0902c5d7b720069?s=96&d=identicon&r=g\",\"caption\":\"Michael Cohn, Accounting Today\"},\"description\":\"Michael Cohn, editor-in-chief of AccountingToday.com, has been covering business and technology for a variety of publications since 1985.\",\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/author\\\/taxpro15\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"IRS Has Trouble Verifying Social Security Tax Exemptions - Tax Pro Center | Intuit","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-has-trouble-verifying-social-security-tax-exemptions\/","og_locale":"en_US","og_type":"article","og_title":"IRS Has Trouble Verifying Social Security Tax Exemptions - Tax Pro Center | Intuit","og_description":"The Internal Revenue Service cannot readily identify American citizens and resident aliens working in a foreign country, along with resident aliens working in the United States, who may have improperly claimed exemption from U.S. Social Security taxes, according to a new report. The report, from the Treasury Inspector General for Tax Administration, pointed out that","og_url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-has-trouble-verifying-social-security-tax-exemptions\/","og_site_name":"Tax Pro Center | Intuit","article_publisher":"https:\/\/www.facebook.com\/IntuitAccountants","article_published_time":"2015-09-15T20:52:24+00:00","article_modified_time":"2017-10-17T16:30:25+00:00","og_image":[{"width":655,"height":368,"url":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/10\/irs-e1535552628720.jpg","type":"image\/jpeg"}],"author":"Michael Cohn, Accounting Today","twitter_card":"summary_large_image","twitter_creator":"@IntuitAccts","twitter_site":"@IntuitAccts","twitter_misc":{"Written by":"Michael Cohn, Accounting Today","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-has-trouble-verifying-social-security-tax-exemptions\/#article","isPartOf":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-has-trouble-verifying-social-security-tax-exemptions\/"},"author":{"name":"Michael Cohn, Accounting Today","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#\/schema\/person\/2e1058d8bf98dd68e3b456047f402b9d"},"headline":"IRS Has Trouble Verifying Social Security Tax Exemptions","datePublished":"2015-09-15T20:52:24+00:00","dateModified":"2017-10-17T16:30:25+00:00","mainEntityOfPage":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-has-trouble-verifying-social-security-tax-exemptions\/"},"wordCount":682,"commentCount":0,"publisher":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#organization"},"image":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-has-trouble-verifying-social-security-tax-exemptions\/#primaryimage"},"thumbnailUrl":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-content\/uploads\/2017\/10\/irs-e1535552628720.jpg","keywords":["IRS News"],"articleSection":["Tax Law and News"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-has-trouble-verifying-social-security-tax-exemptions\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-has-trouble-verifying-social-security-tax-exemptions\/","url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-has-trouble-verifying-social-security-tax-exemptions\/","name":"IRS Has Trouble Verifying Social Security Tax Exemptions - Tax Pro Center | Intuit","isPartOf":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#website"},"primaryImageOfPage":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-has-trouble-verifying-social-security-tax-exemptions\/#primaryimage"},"image":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-has-trouble-verifying-social-security-tax-exemptions\/#primaryimage"},"thumbnailUrl":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-content\/uploads\/2017\/10\/irs-e1535552628720.jpg","datePublished":"2015-09-15T20:52:24+00:00","dateModified":"2017-10-17T16:30:25+00:00","breadcrumb":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-has-trouble-verifying-social-security-tax-exemptions\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-has-trouble-verifying-social-security-tax-exemptions\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-has-trouble-verifying-social-security-tax-exemptions\/#primaryimage","url":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-content\/uploads\/2017\/10\/irs-e1535552628720.jpg","contentUrl":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-content\/uploads\/2017\/10\/irs-e1535552628720.jpg","width":655,"height":368,"caption":"Internal Revenue Service federal building Washington DC USA"},{"@type":"BreadcrumbList","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-has-trouble-verifying-social-security-tax-exemptions\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/accountants.intuit.com\/taxprocenter\/"},{"@type":"ListItem","position":2,"name":"IRS Has Trouble Verifying Social Security Tax Exemptions"}]},{"@type":"WebSite","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#website","url":"https:\/\/accountants.intuit.com\/taxprocenter\/","name":"Tax Pro Center | Intuit","description":"Tax Pro Center","publisher":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/accountants.intuit.com\/taxprocenter\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#organization","name":"Tax Pro Center | Intuit","url":"https:\/\/accountants.intuit.com\/taxprocenter\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#\/schema\/logo\/image\/","url":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-content\/uploads\/2022\/10\/Tax_Pro_Center_Logo_Final_large.webp","contentUrl":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-content\/uploads\/2022\/10\/Tax_Pro_Center_Logo_Final_large.webp","width":872,"height":160,"caption":"Tax Pro Center | Intuit"},"image":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/accountants.intuit.com\/taxprocenter\/IntuitAccountants","https:\/\/accountants.intuit.com\/taxprocenter\/IntuitAccts","https:\/\/accountants.intuit.com\/taxprocenter\/intuitaccountants\/?hl=en","https:\/\/accountants.intuit.com\/taxprocenter\/company\/intuit-accountants\/"]},{"@type":"Person","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#\/schema\/person\/2e1058d8bf98dd68e3b456047f402b9d","name":"Michael Cohn, Accounting Today","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/avatar\/b80efe82e3270c1b16d47bacb0bea2aeba679ca3189bf594e0902c5d7b720069?s=96&d=identicon&r=g","url":"https:\/\/accountants.intuit.com\/taxprocenter\/avatar\/b80efe82e3270c1b16d47bacb0bea2aeba679ca3189bf594e0902c5d7b720069?s=96&d=identicon&r=g","contentUrl":"https:\/\/accountants.intuit.com\/taxprocenter\/avatar\/b80efe82e3270c1b16d47bacb0bea2aeba679ca3189bf594e0902c5d7b720069?s=96&d=identicon&r=g","caption":"Michael Cohn, Accounting Today"},"description":"Michael Cohn, editor-in-chief of AccountingToday.com, has been covering business and technology for a variety of publications since 1985.","url":"https:\/\/accountants.intuit.com\/taxprocenter\/author\/taxpro15\/"}]}},"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/10\/irs-e1535552628720.jpg","jetpack_shortlink":"https:\/\/wp.me\/pazjGh-qn","jetpack-related-posts":[{"id":28437,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/reporting-foreign-income-and-filing-expat-returns\/","url_meta":{"origin":1635,"position":0},"title":"Reporting foreign income and filing expat returns","author":"Scott Cytron","date":"April 10, 2023","format":false,"excerpt":"Get guidance for clients who are living and working abroad.","rel":"","context":"In "Tax Law and News"","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"Foreign Taxes","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/03\/Foreign-Taxes.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/03\/Foreign-Taxes.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/03\/Foreign-Taxes.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/03\/Foreign-Taxes.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":18433,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/foreign-tax-rules-exclusions-and-credits\/","url_meta":{"origin":1635,"position":1},"title":"Foreign Tax Rules, Exclusions and Credits","author":"Louis Alleva, CPA","date":"January 9, 2020","format":false,"excerpt":"Learn how to handle foreign tax filings, exclusions and credits for your clients who work and live in foreign countries. Louis Alleva, CPA, explains.","rel":"","context":"In "Tax Law and News"","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"tax professional","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/11\/istock_000031793172_full-e1508455410346.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/11\/istock_000031793172_full-e1508455410346.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/11\/istock_000031793172_full-e1508455410346.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/11\/istock_000031793172_full-e1508455410346.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":30075,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/s-corp-shareholder-eligibility-for-itin-holders\/","url_meta":{"origin":1635,"position":2},"title":"S Corp shareholder eligibility for ITIN holders","author":"Scott Cytron","date":"August 9, 2023","format":false,"excerpt":"Delve into the factors that determine whether an ITIN holder can participate as an S Corporation shareholder.","rel":"","context":"In "Tax Law and News"","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"Exploring S Corporation shareholder eligibility for ITIN holders","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/07\/Exploring-S-Corporation-shareholder-eligibility-for-ITIN-holders-copy.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/07\/Exploring-S-Corporation-shareholder-eligibility-for-ITIN-holders-copy.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/07\/Exploring-S-Corporation-shareholder-eligibility-for-ITIN-holders-copy.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/07\/Exploring-S-Corporation-shareholder-eligibility-for-ITIN-holders-copy.png?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":14266,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/what-your-expat-clients-should-know-about-aca-and-tax-reform\/","url_meta":{"origin":1635,"position":3},"title":"What Your Expat Clients Should Know About ACA and Tax Reform","author":"Stephen Wright, CPA","date":"January 10, 2019","format":false,"excerpt":"Find out how to handle tax reform issues and Affordable Care Act regulations related to expat clients.","rel":"","context":"In "Tax Law and News"","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"expatriate","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2018\/11\/Expat2-e1548174016124.jpeg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2018\/11\/Expat2-e1548174016124.jpeg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2018\/11\/Expat2-e1548174016124.jpeg?resize=525%2C300&ssl=1 1.5x"},"classes":[]},{"id":20915,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/impact-of-covid-19-on-the-foreign-income-and-housing-exclusions\/","url_meta":{"origin":1635,"position":4},"title":"Impact of COVID-19 on the foreign income and housing exclusions","author":"Mike D'Avolio, CPA, JD","date":"August 17, 2020","format":false,"excerpt":"Get an understanding of the foreign income and housing exclusions related to COVID-19; Mike D'Avolio, CPA, JD, offers his guidance.","rel":"","context":"In "Tax Law and News"","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"expatriate","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2018\/11\/Expat2-e1548174016124.jpeg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2018\/11\/Expat2-e1548174016124.jpeg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2018\/11\/Expat2-e1548174016124.jpeg?resize=525%2C300&ssl=1 1.5x"},"classes":[]},{"id":54958,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/does-dual-citizenship-or-residency-affect-your-taxes\/","url_meta":{"origin":1635,"position":5},"title":"Does dual citizenship or residency affect your taxes?","author":"Christian Rivera, CPA","date":"August 12, 2024","format":false,"excerpt":"Here's a deeper look into how dual citizenship or residency can impact your American clients\u2019 tax obligations. Christian Rivera, CPA, explains.","rel":"","context":"In "Tax Law and News"","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"Does dual citizenship or residency affect your taxes?","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2024\/08\/Does-dual-citizenship-or-residency-affect-your-taxes-copy.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2024\/08\/Does-dual-citizenship-or-residency-affect-your-taxes-copy.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2024\/08\/Does-dual-citizenship-or-residency-affect-your-taxes-copy.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2024\/08\/Does-dual-citizenship-or-residency-affect-your-taxes-copy.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]}],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/posts\/1635","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/users\/107079929"}],"replies":[{"embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/comments?post=1635"}],"version-history":[{"count":4,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/posts\/1635\/revisions"}],"predecessor-version":[{"id":3070,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/posts\/1635\/revisions\/3070"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/media\/10654"}],"wp:attachment":[{"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/media?parent=1635"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/categories?post=1635"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/tags?post=1635"},{"taxonomy":"intuit_collection","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/intuit_collection?post=1635"},{"taxonomy":"intuit_series","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/intuit_series?post=1635"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/coauthors?post=1635"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}