International Programs
Nonresident Alien Tax Withholding
SSA will not withhold nonresident alien tax from your benefits if you meet the definition of a U.S. citizen or resident provided in the Internal Revenue Code.Chapter 1 of U.S. Tax Guide for Aliens(IRS Publication 519) contains important information that will help you learn:
- If you are a U.S. person
- How to determine your residency status if you are a U.S. resident and a resident of a country that has an income tax treaty with the United States
- How to determine your first and last year of residency
- Whether you can elect to be treated as a U.S. resident if you are a nonresident alien
» To learn more about Federal income tax rules and filing requirements, visit IRS’s website.
» To discuss adjustments to the nonresident alien tax withholding of your social security benefits, contact Social Security.