2032

Contract Coverage Under Title II of the Social Security Act

Agency
IRS
Revision
Rev. November 2024
Fillable fields
20
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 2032 online
Page 1 of form 2032

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

Form 2032, Contract Coverage Under Title II of the Social Security Act, is filed by an American employer, not by an individual employee. The IRS says American employers file it to extend Social Security coverage to U.S. citizens and resident aliens employed by their foreign affiliates. The agreement is made under section 3121(l) of the Internal Revenue Code.

The same form is used for an original agreement, for an amendment that adds foreign affiliates to an earlier agreement, and for an election by a domestic corporation to apply the rules in effect after April 20, 1983, to an agreement in effect on that date. The employer agrees to pay amounts equal to the taxes that would be imposed by sections 3101 and 3111 if the payment for the services were wages.

The form says that once the submission processing field director signs and dates it, it becomes the agreement, amendment or election. Its instructions are printed on page 2. You can fill out the PDF free in your browser on this page and download it without an account.

What's on Form 2032

Employer information

Name of American employer, employer identification number and address, with a P.O. box only if there is no mail delivery to the street address.

Lines 1 to 3: type of filing

Line 1 is an original agreement, with boxes 1a and 1b for the effective date. Line 2 is an amendment. Line 3 is the election to apply the rules in effect after April 20, 1983.

Earlier agreement details

For an amended election or agreement, the location where the previous Form 2032 was filed and the date the submission processing field director signed the original agreement.

Line 4: foreign affiliates

Spaces a through d for the name and address of up to four foreign affiliates. The form says more affiliates go on a separate sheet identified as part of the agreement.

Line 5: employee estimate

The estimated number of employees to be initially covered, split into nonagricultural employees and agricultural employees.

Declarations and signatures

The employer's ownership declarations and its agreement to pay amounts equal to the taxes under sections 3101 and 3111, signed by an authorized individual and then by the Field Director, Submission Processing.

How to fill out Form 2032

  1. 1

    Employer name and EIN

    Enter the employer's name, address and EIN. The instructions say to enter the EIN as shown on the employment tax return, which helps the IRS process the form faster.

  2. 2

    Check the filing type

    For an original agreement, check line 1 and box 1a or 1b to set when it takes effect. For an amendment, check line 2. For the election, check line 3.

  3. 3

    Amendments and elections

    Give the location where the previous Form 2032 was filed and the date the field director signed it. The instructions say adding a foreign affiliate with the election means checking both line 2 and line 3.

  4. 4

    Line 4

    Enter each foreign affiliate's name and address as city, province or state, and country. The form says not to abbreviate the country name and to follow the country's practice for the postal code.

  5. 5

    Line 5

    Enter the estimated number of nonagricultural and agricultural employees to be initially covered by the agreement, amendment or election.

  6. 6

    Sign three copies

    The instructions say to complete the form in triplicate, have each copy signed and dated by the individual authorized to enter into the agreement, and attach evidence of that authority, such as certified board minutes for a corporation.

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Where it goes, effective dates and termination

Where to send it

The form says to send three copies to: Internal Revenue Service, Ogden, UT 84201-0023.

What happens after signing

After the director signs and dates the form, the IRS returns one copy to the American employer, sends one copy to the Social Security Administration and keeps one copy.

Effective dates

An original agreement starts on the date chosen on line 1a or 1b. The instructions say an election is generally effective on the day following the quarter in which the field director signs it. An amendment's date depends on when the director signs it.

No termination

The instructions say an agreement can't be terminated, in whole or for any foreign affiliate. It ends for a foreign entity at the end of any quarter in which that entity ceased to be a foreign affiliate.

Totalization agreements

The form notes that U.S. social security agreements with specific countries ensure social security taxes are paid to only one country and may affect withholding resulting from Form 2032. It points to Pub. 54.

Related forms

Who files Form 2032?

  • U.S. corporations

    The instructions count a corporation organized under the laws of the United States or of any state as an American employer.

  • Partnerships and trusts

    A partnership counts if two-thirds or more of the partners are residents of the United States. A trust counts if all the trustees are residents of the United States.

  • U.S. resident individuals and government

    An individual who is a resident of the United States, and the United States or any instrumentality of it, are also American employers under the instructions.

  • Domestic corporations with older agreements

    A domestic corporation with an agreement entered into before April 21, 1983, can use the form to elect the later rules, which also cover U.S. resident alien employees.

  • Who the agreement covers

    U.S. citizens and resident aliens employed by a foreign affiliate: a foreign entity in which the American employer owns at least a 10% interest in the voting stock or profits, directly or through other entities.

The form says it is for use by an American employer. The U.S. citizens and resident aliens working for the employer's foreign affiliates are the people it covers, not the people who file it.

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Questions about Form 2032

Who files Form 2032?

An American employer. The form says it is for use by an American employer to extend social security coverage to U.S. citizens and resident aliens employed by its foreign affiliates.

What is a foreign affiliate?

Under the rules after April 20, 1983, the instructions define it as any foreign entity in which the American employer owns at least a 10% interest in the voting stock or profits, directly or through one or more entities.

How many copies are filed?

Three. The form says to send three copies to the Internal Revenue Service in Ogden, UT 84201-0023, each signed and dated by the authorized individual.

Can more foreign affiliates be added later?

Yes. The instructions say an agreement may be amended at any time to extend coverage to a foreign affiliate not covered, by filing Form 2032 in triplicate with the box on line 2 checked.

Can the agreement be ended?

The instructions say it can't be terminated, but it ends for a foreign entity at the end of any quarter in which the entity ceased to be a foreign affiliate.

Where are the instructions for Form 2032?

They are printed on page 2 of the form. The About Form 2032 page also lists Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.