If you do not agree with the decision on your entitlement to benefits under the agreement, contact a U.S. or Polish social security office. The people there can tell you what you need to do to appeal the decision. To submit a right to benefits from the United States or Poland as part of the agreement, follow the instructions below “Rights to Benefits.” If you do not wish to be entitled to benefits, but would like more information about the agreement, please note that, in addition to pension, disability and survival benefits, the Polish Social Security Tax covers several other programmes, including one-time benefits, pensions paid as a result of work-related accidents and occupational diseases, as well as funeral allowances. As a result, workers who are exempt from social protection in Poland by contract do not pay social security contributions for these programmes and generally cannot receive benefits from them. If the agreement frees you from Polish coverage, you and your employer can agree to further benefit protection in Serden. Certain categories of Polish workers are subject to the early retirement age, which is subject to collective agreements. No provision for higher retirement benefits due to retirement delay. 4) The right to a U.S. benefit resulting from paragraph 1 of this article ends with the acquisition of sufficient coverage periods in accordance with U.S. law to qualify for an equal or greater benefit, without the need to assert the provision of paragraph 1 of this article. This brochure discusses the strengths of the agreement and how it can help you at work and when you apply for benefits.
In accordance with Article 10, paragraph 1, of the Social Security Agreement between the Republic of Poland and the United States of America, signed on April 2, 2008, known as the “agreement,” individual tax payers generally have 10 (ten) years to apply for income tax refunds when they find that they have paid or are liable for more eligible foreign taxes than they have previously claimed. The 10-year period begins the day after the normal due date for filing the return (without renewal) of the year in which foreign taxes were paid or required. This means that amended tax returns can be filed using Form 1040-X to include the attached Form 1116, which dates back to fiscal year 2010. 2) With respect to the United States, federal age laws, survivors and disability insurance If you reside abroad, you may apply for full U.S. benefits either from the foreign agency in which you are insured or from the Federal Benefits Unit. Please contact the relevant agency or, if you wish to submit your application, follow the instructions on our Benefits page. In the case of multiple acquisitions of the same person (in the last five years), the value of all acquisitions is accumulated for the calculation of gift and inheritance tax and the total amount is reduced by the amount of tax already paid.