IRS
Social Security Agreements
The US has social security agreements with many of its tax treaty partners. Under these agreements, many people who work or have worked for both countries can receive credit for work performed in both countries under the social security system of one country. In addition, these agreements help to avoid paying social security taxes to both countries.Publications on Social Security Agreements, often referred to as "Totalization" Agreements, can be obtained from your local U.S. Social Security Administration representative at your Embassy, Consular Section, or American Services or from the IRS Office in Paris.
Copies of International Agreements between the U.S. and seventeen countries can be obtained from the website :www.ssa.gov/international