Social Security tax/Medicare or if a U.S. citizen or resident alien is subject to social security taxes from a foreign country. A list of countries with which the United States currently has tabled agreements and copies of these agreements can be obtained under U.S. International Social Security Agreements. In 2019, the United States and the French Republic understood, through diplomatic communications, that the Generalized Social Contribution (CSG) and the Contribution to the Repayment of the Sociate Debt (CRDS) are not social taxes under the social security agreement between the two countries. Accordingly, the IRS will not challenge foreign tax credits for CSG and CRDS payments on the basis that the Social Security Agreement applies to these taxes. Under each agreement, partner countries make concessions to their social security rules so that persons covered by the agreement have access to payments for which they might otherwise not be entitled.. . . .