NONRESIDENT ALIEN TAX WITHHOLDING

This site contains a Nonresident Alien Tax Screening Tool. By answering “YES” or “NO” to the questions in this tool, you can learn whether nonresident alien tax should be withheld from the Social Security benefits that are payable to you. THIS TOOL IS FOR YOUR INFORMATION ONLY. NO CHANGES TO YOUR CLAIM OR BENEFITS CAN BE MADE THROUGH THIS TOOL.

The U.S. Internal Revenue Code (IRC) requires the Social Security Administration (SSA) to withhold a 30 percent Federal income tax from the taxable benefits paid to beneficiaries who are neither citizens nor residents of the United States unless exempt (or subject to a lower rate) by tax treaty.  Currently, 85 percent of retirement, survivors and disability social security monthly benefits is considered taxable benefits.  You can read more about taxes and your social security benefits.

This tool will help you determine if:

• Nonresident alien tax withholding applies to your Social Security benefits,
• SSA can reduce or eliminate nonresident alien tax withholding from your benefits because you qualify for an income tax treaty benefit, or
• Nonresident alien tax withholding does not apply to you because you can be considered a U.S. person by the Internal Revenue Service (IRS) for income tax purposes.

PLEASE BE AWARE THAT ANY CHANGES IN YOUR CITIZENSHIP OR RESIDENCY MAY CHANGE YOUR TAX STATUS.

This tool will not:

• determine whether your Social Security benefits are payable to you outside the United States.  The Payments Abroad Screening Tool will help you learn if your Social Security Retirement, Disability or Survivors payments will continue once you leave the U.S. for six consecutive calendar months or more.
• determine your tax liabilities to the IRS or the tax authority of any other country. 
• start or stop withholding taxes from your benefits.  You must contact Social Security to start or stop withholding taxes from your benefits.  You may be asked to complete forms or provide evidence before tax withholding can be stopped or started.

See additional things this tool cannot do.

START THE NONRESIDENT
ALIEN TAX SCREENING TOOL.

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

Check here for information about how to contact the Internal Revenue Service.

Check here for more information about tax issues and the Internal Revenue Service.