TN 21 (02-24)

GN 05010.080 Establishing Residence in a Tax Treaty Country

A. POLICY

Assume an individual is a resident of a tax treaty country (see GN 05010.010A.2. for a list of tax treaty countries) if they:

  • show residence in a tax treaty country in item 3 of the SSA-21 (or on an other signed statement); and

  • is actually living in that country.

B. PROCEDURE

If an individual claims residence in a tax treaty country but is actually living in another country, get:

  • a signed statement showing the basis for their belief that they are a resident of that country; and

  • evidence of their current residence in that country.

    NOTE: Evidence should be of recent issue, or issued since individual actually began living in the other country. However, older evidence can be used if the individual gives a reasonable explanation of why they do not have current evidence.

See GN 05010.082 for guidelines on establishing Israeli residence.

C. KINDS OF EVIDENCE OF RESIDENCE

Evidence an individual makes their home in a tax treaty country includes, but is not limited to:

  • An identification card issued by that government;

  • A tax record for the prior year;

  • A voter's registration card issued by that government;

  • Evidence of eligibility for welfare and/or health benefits from that country;

  • Other recent evidence such as utility bills, etc., showing an address in that country.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0205010080
GN 05010.080 - Establishing Residence in a Tax Treaty Country - 02/23/2024
Batch run: 02/23/2024
Rev:02/23/2024