Form 2032 - Contract Coverage Under Title II of the Social Security Act

U.S. citizens and resident aliens employed abroad by foreign affiliates of American employers are exempt from social security taxes. Under Internal Revenue Code section 3121(1), American employers may file an agreement on Form 2032 to waive this exemption and obtain social security coverage for U.S. citizens and resident aliens employed abroad by their foreign affiliates. The American employers can later file Form 2032 to cover additional foreign affiliates as an amendment to their original agreement.

The latest form for Form 2032 - Contract Coverage Under Title II of the Social Security Act expires 2023-10-31 and can be found here.