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In this tutorial, Bob from KPMG’s Washington national tax practice and his colleague Stacey Finch discuss international Social Security taxation, focusing on totalization agreements and certificates of coverage. They explain that Social Security is governed by the Federal Insurance Contributions Act (FICA), which comprises the old age, survivors, and disability insurance taxes, as well as Medicare tax. U.S. employees on international assignments for American employers are subject to FICA, while those working for foreign employers overseas are not and instead fall under international Social Security regulations. This video builds on a previous discussion Bob had with John Siri regarding the fundamentals of international Social Security taxation.