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. Internal Revenue Code (IRC) section 3121(l) allows American employers to enter into an agreement 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 use Form 2032 to enter such agreement and 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 2026-12-31 and can be found here.