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Revised Mailing Address

The filing address for Form 2032 no longer varies based on where the employer files Form 941 or if an 

employer files electronically. All Forms 2032 must be sent to:

Department of the Treasury 

Internal Revenue Service 

Ogden, UT 84201-0023
Form 2032

(Rev. November 2010)

Department of the Treasury 

Internal Revenue Service 

Contract Coverage Under Title II 

of the Social Security Act

For use by an American employer to extend social security coverage to 

 U.S. citizens and resident aliens employed by its foreign affiliates. 

OMB No. 1545-0137

File three copies 

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: 

(Location where previous Form 2032 was filed) 

on 

(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

b Name and address of foreign affiliate

c 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 

agreement for the American employer 

Title Date 

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) 
Form 2032 (Rev. 11-2010) Page 2 

General Instructions 

Section references are to the Internal Revenue 

Code. 

Before April 21, 1983, only domestic 

corporations could enter into this agreement to 

cover only U.S. citizens employed by foreign 

subsidiaries. For this agreement, a foreign 

subsidiary was defined as a foreign corporation 

in which: 

• at least 20% of the voting stock was owned by 

the domestic corporation, or 

• more than 50% of the voting stock was owned 

by another foreign corporation in which the 

domestic corporation owned at least 20% of the 

voting stock. 

After April 20, 1983, any American employer 

(no longer limited to a domestic corporation) can 

enter into this agreement to cover U.S. resident 

aliens as well as U.S. citizens employed by a 

foreign affiliate. For this agreement, a foreign 

affiliate is any foreign entity (no longer limited to 

a foreign corporation) in which the American 

employer owns at least a 10% interest in the 

voting stock or profits. This interest must be 

owned directly or through one or more entities. 

A domestic corporation having an agreement 

in effect that was entered into before April 21, 

1983, can elect to apply the post-April 20,1983 

rules to such agreements. If a domestic 

corporation makes this election, social security 

coverage will be extended to U.S. resident alien 

employees of any foreign subsidiary for which 

U.S. citizens are currently covered by an existing 

agreement. In addition, the election allows a 

domestic corporation to extend social security 

and Medicare coverage to U.S. citizens and 

resident aliens employed by a foreign entity that 

did not qualify for coverage under the old 20% 

ownership rules, but that now qualifies under the 

10% ownership rules. 

Note. The United States has social security 

(totalization) agreements with specific countries. 

These agreements ensure that social security 

taxes are paid to only one country. However, 

these agreements may affect the withholding 

requirements resulting from filing Form 2032. For 

more information, see Social Security and 

Medicare Taxes in Pub. 54, Tax Guide for U.S. 

Citizens and Resident Aliens Abroad. 

Purpose of form. An American employer uses 

this form to: 

• Enter into the agreement specified in 3121(l) to 

extend coverage under Title II of the Social 

Security Act to U.S. citizens and resident aliens 

abroad by foreign affiliates, 

• Amend a previous agreement, or 

• Elect to apply the rules in effect after April 20, 

1983, to agreements in effect on that date. 

For this agreement, an American employer is 

an employer that is: 

• The United States or any instrumentality 

thereof, 

• An individual who is a resident of the United 

States, 

• A partnership if two-thirds or more of the 

partners are residents of the United States, 

• A trust if all the trustees are residents of the 

United States, or 

• A corporation organized under the laws of the 

United States or of any state. 

Where To File 

Send three copies of this form to: 

Internal Revenue Service 

Ogden, UT 84201-0023 

An American employer already filing Form 941, 

Employer’s Quarterly Federal Tax Return, should 

file Form 2032 with the Internal Revenue Service 

where the employer files Form 941 (generally 

their principal place of business). For electronic 

Form 941 filers, send Form 2032 to Internal 

Revenue Service, Cincinnati, OH 45999-0038. 

Enter on Form 2032 the employer identification 

number (EIN) as shown on Form 941. This will 

help the IRS process your form faster. 

Completing Form 2032 

Complete Form 2032 in triplicate. Each copy of 

the form must be signed and dated by the 

individual authorized to enter into the agreement, 

amendment, or election. Attach to each form 

evidence showing the authority for such 

individual to sign the form. For example, 

corporations must include a certified copy of the 

minutes of the board of directors’ meeting. 

After the director signs and dates the form, it 

constitutes the agreement, amendment, or 

election authorized by section 3121(l). The IRS 

will return one copy of Form 2032 to the 

American employer, send one copy to the Social 

Security Administration, and keep one copy with 

all related papers. 

Original agreements. Check the box on line 1. 

Also check the applicable box on line 1a or b to 

designate when the agreement will take effect. 

Amending agreements. You may amend an 

agreement at any time to extend coverage to 

any foreign affiliate not covered by an existing 

agreement. File Form 2032 in triplicate, and 

check the box on line 2. If you amend an 

agreement entered into on or before April 20, 

1983, without making the election to apply the 

rules in effect after that date, the agreement and 

amendments will continue to be governed by the 

rules in effect before April 21, 1983. 

Effective date. If you file an amendment to an 

agreement on Form 2032 to include foreign 

affiliates not previously covered, and if the field 

director signs the amendment during the quarter 

for which the original agreement is first effective 

or during the first month following that quarter, 

the amendment will be effective as of the 

effective date of the original agreement. But if 

the amendment is signed by the field director 

after the end of the 4th month for which the 

original agreement is in effect, the amendment 

will not be effective until the first day of the 

quarter following the one in which the field 

director signed the amendment. 

Election to apply post-April 20, 1983 rules. A 

domestic corporation having an agreement in 

effect that was entered into before April 21, 

1983 (old agreement), may elect to have the 

rules in effect after April 20, 1983, apply to the 

old agreement. File Form 2032 in triplicate, and 

check the box on line 3. 

If you make this election, it will be effective for 

all foreign entities covered by the agreement. By 

making the election, U.S. resident alien 

employees as well as U.S. citizen employees will 

be covered by the agreement. 

To extend coverage to any foreign affiliate not 

covered by an agreement, indicate the name and 

address of the foreign affiliate on line 4 and 

check the box on line 2 for the amended 

agreement, and the box on line 3 for the 

election. 

Effective date. Generally, the election will be 

effective on the day following the quarter in 

which the election is signed by the field director. 

No Termination of Agreement 

Once you enter into an agreement, you cannot 

terminate it, either in its entirety or with respect 

to any foreign affiliate. However, the agreement 

will terminate for a foreign entity at the end of 

any quarter in which the foreign entity, at any 

time in that quarter, ceased to be your foreign 

affiliate. 

Privacy Act and Paperwork Reduction Act 

Notice. We ask for the information on this form 

to carry out the Internal Revenue laws of the 

United States. We need it to figure and collect 

the right amount of tax. Section 6109 requires 

you to provide your taxpayer identification 

number (SSN or EIN). Section 3121 of the 

Internal Revenue Code allows employees of 

foreign affiliates to be covered under social 

security. Routine uses of this information include 

giving it to the Social Security Administration for 

use in calculating social security benefits, the 

Department of Justice for civil and criminal 

litigation, and cities, states, and the District of 

Columbia for use in administering their tax laws. 

We may also disclose this information to federal 

and state agencies to enforce federal nontax 

criminal laws and to combat terrorism. We may 

also give the information to foreign countries 

under tax treaties. If you want this coverage, you 

are required to give us this information. If you fail 

to provide this information in a timely manner, or 

you provide incorrect or fraudulent information, 

you may be denied this coverage and you may 

be liable for penalties and interest. 

You are not required to provide the 

information requested on a form that is subject 

to the Paperwork Reduction Act unless the form 

displays a valid OMB control number. Books or 

records relating to a form or its instructions must 

be retained as long as their contents may 

become material in the administration of any 

Internal Revenue law. Generally, tax returns and 

return information are confidential, as required 

by section 6103. 

The time needed to complete and file this form 

will vary depending on individual circumstances. 

The estimated average time is: Recordkeeping, 

4 hr., 46 min.; Learning about the law or the 

form, 35 min.; Preparing and sending the form 

to the IRS, 42 min. If you have comments 

concerning the accuracy of these time estimates 

or suggestions for making this form simpler, we 

would be happy to hear from you. You can write 

to: Internal Revenue Service, Tax Products 

Coordinating Committee, SE:W:CAR:MP:T:T:SP, 

1111 Constitution Ave. NW, IR-6526, 

Washington, DC 20224. Do not send Form 2032 

to this address. Instead, see Where To File

above.