SOCIAL SECURITY PAYMENTS OUTSIDE THE UNITED STATES

If you are outside the United States or are thinking about moving from the United States to another country, the information on this site explains how your Social Security payments may be affected. It explains what types of events you need to report and how to report to us so we can make sure you receive all the Social Security payments you are entitled to receive. You can also learn how to conduct Social Security business while outside the United States.

This site contains a Nonresident Alien Tax Screening Tool.  By answering a few short questions, “yes” or “no”, you can learn whether nonresident alien tax should be withheld from the Social Security benefits that are payable to you.

If you are a U.S. citizen or U.S. resident, you must follow U.S. income tax filing requirements regardless of where you are living.  Eighty-five percent of certain Social Security benefits are considered taxable income of the person who has the legal right to receive the benefits.  The Social Security Administration (SSA) is not required to withhold income tax from the benefits of U.S. citizens, nationals or residents.  However, we will withhold income tax from your benefits at your request.  Click here to learn more about withholding income tax from your Social Security benefits.

SSA is obligated, as a withholding agent for the IRS, to withhold a nonresident alien tax of 30 percent from 85 percent of the Social Security benefits paid to certain nonresident aliens.  This results in a withholding of 25.5 percent of the person’s monthly benefit. 

The United States has income tax treaties with certain countries that may either exempt or reduce nonresident alien tax withholding from the social security benefits of certain individuals. 

This tool will help you determine whether you meet the Internal Revenue Service’s definition of a U.S. resident or whether you qualify for a tax treaty exemption or reduction of the nonresident alien tax.

This section contains a newly expanded Payments Abroad Screening Tool. You answer a few short questions, "yes" or "no" and click on a list of countries or locations that you intend to move to, then click on a list of countries that reflect your citizenship. You will learn if your Social Security Retirement, Disability or Survivor payments will continue or stop if you leave the United States for six consecutive calendar months or more. The five year residency rule has also been incorporated in this new version of the Payment Abroad Screening Tool. (The tool does not interface with any personal records in any of the SSA systems.)

Look here if you receive benefits as a dependent or survivor of the worker as there are special requirements that may affect your right to receive Social Security payments while you are outside the United States.

Fact Sheet

Social Security Payment Requirements for Most North, Central And South American Citizens Living Outside The United States (01/08) (61-011), Español

Check here for information about how to contact Social Security, how to report events which may affect payments and which office to contact for services.