If you paid INPS contributions in Italy and never collected, you may have a claim — even if you never reached the minimum Italian period, thanks to international totalization.
Reconstruction and claim of Italian INPS pension entitlement for Italians who worked in Italy and now live in the US — including totalization with US Social Security.
Who can claim
What we deliver
Who it's for
Pricing
Fixed fee defined case-by-case after a preliminary consultation, based on the contribution periods involved, whether totalization with US Social Security is required and whether the case concerns a deceased spouse. A success-based component on recognized back-payments may apply. The preliminary consultation is a 45-minute paid online session ($250); the engagement letter is signed before any chargeable work begins.
Yes, if you accumulated the minimum contribution period in Italy or qualify under totalization with US Social Security. The Italy-USA Totalization Agreement (in force since 1978) lets you combine Italian INPS periods and US Social Security periods to reach pension eligibility, even if you didn't reach the minimum in either country alone.
Totalization combines your Italian INPS contribution periods with your US Social Security periods to reach the minimum required for an Italian pension (typically 20 years, sometimes 15 under transitional rules). Each country pays its pro-rata share based on its own contribution period. You can therefore qualify even without reaching the minimum in Italy alone.
Yes. Receiving both is permitted; they are separate entitlements based on separate contributions. Tax treatment depends on residence: an Italian who is a US tax resident generally pays US tax on the INPS pension under the treaty (art. 18); an Italian resident pays Italian tax on US Social Security.
INPS allows direct deposit to foreign accounts, including US accounts. We provide the IBAN/SWIFT documentation and coordinate the international transfer setup. Currency is converted at the official rate; check the FX cost with your US bank.
Under art. 18 of the Italy-USA Treaty, INPS pensions paid to a US resident are generally taxable only in the US. The pension is reported on Form 1040 as foreign pension income. There is no Italian withholding when the recipient certifies US residence to INPS via the appropriate forms.
Italian fiscal codice, Italian contribution stubs or employer history, US Social Security earnings record, copies of identity documents (passport, US ID), proof of US residence, and any prior INPS correspondence. We provide a structured checklist after the Diagnostic.
INPS Contributions Recovery from the USA is handled from our Florida practice for Italian clients living in the United States and in Italy: office in St. Petersburg (Pinellas County, Tampa Bay), assistance across Florida — including Miami and South Florida — and remotely throughout Italy.
Physical office (by appointment): IIILEX International Consulting LLC, 7901 4th St N STE 300, St. Petersburg, FL 33702, US · +1 (786) 604-8763 · +39 335 344 9660 · us@3lex.us
Office hours: Monday to Friday, 09:00–18:00 (US Eastern Time). Italian clients are also served in the Italian morning window (CET). Working languages: Italian and English.
Consultations are held online (video call) or in person at the St. Petersburg office. Documents are exchanged securely by e-mail.
Book a consultation (USD 250 · 45 minutes) · Send a contact request
IIILEX International Consulting LLC is the Florida-based practice of Avv. Dott. Massimo Leonardi — Italian-qualified Attorney (Avvocato), Dottore Commercialista and Statutory Auditor (Revisore Legale), qualified in Italy, with 30+ years of Italian practice. We work exclusively on cross-border matters between Italy and the United States, in coordination with licensed U.S. professionals for matters of U.S. law.
IIILEX International Consulting LLC · 7901 4th St N STE 300, St. Petersburg, FL 33702 · us@3lex.us · +1 (786) 604-8763 · +39 335 344 9660
Massimo Leonardi is admitted to practice law in Italy and is not admitted to practice law in Florida or elsewhere in the United States. He is qualified in Italy as Dottore Commercialista and Revisore Legale and is not a U.S. Certified Public Accountant. IIILEX International Consulting LLC provides cross-border consulting and Italian legal and tax advisory services. Matters requiring advice on U.S. or Florida law are handled in coordination with appropriately licensed U.S. professionals.