International Programs

Nonresident Alien Tax Withholding

An income tax treaty between the United States and India exempts the portion of your benefits that is based on earnings from U.S. Federal, State or local government employment from nonresident alien tax if you are both a resident and a national of India.

Although a portion of your benefit may be exempt from nonresident alien tax withholding, Social Security must withhold the tax at the full rate because systems limitations prevent withholding at a variable rate. You can obtain a refund of the nonresident alien tax withheld on the exempt portion of your Social Security benefits from IRS.

» To find out what portion of your social security benefit is exempt from nonresident alien tax, please contact Social Security.

» To learn more about tax treaties, read U.S. Tax Treaties (IRS Publication 901), or contact IRS.

» You can review the language of the income tax treaty between the United States and India online, or you can write to the following address to request a copy of the treaty:

Department of the Treasury
Office of Public Correspondence
1500 Pennsylvania Ave. NW, Rm. 3419
Washington, D.C. 20220

Start Over Go Back