International Programs
Nonresident Alien Tax Withholding
Social Security will withhold nonresident alien tax from your benefits until we can verify that you meet the substantial presence test. If we determine that you meet the substantial presence test for a year in which SSA has withheld nonresident alien tax, you may request a refund. SSA can refund taxes erroneously withheld in the current tax year. Generally, IRS can refund taxes erroneously withheld for the previous three tax years.
NOTE: The substantial presence test must be recalculated each tax year.
» To discuss adjustments to the nonresident alien tax withholding of your social security benefits, contact Social Security.