Effective Dates: 05/19/1995 - Present Previous | Next

TN 8 (05-95)

GN 05010.085 IRS Requests for Verification of Tax Treaty Country Residence

A. INTRODUCTION

Each year, SSA gives IRS information similar to that provided on the annual statements sent to Social Security beneficiaries. IRS uses the information it receives from SSA in enforcing the provisions of the IRC.

B. PROCESS

1. General

When the beneficiary is a resident of a country with which the U.S. has a tax treaty, IRS uses the data from SSA to give income information to the tax authorities in that country. IRS prepares computer-generated Forms 5335 (the forms do not show a title) for this purpose.

The tax authorities in these countries check their records to confirm that the beneficiaries are residents and entitled to the benefits of the tax treaty.

2. Tax Treaty Country Residence Questioned

When the tax authorities in a country with which the U.S. has a tax treaty return a Form(s) 5335 indicating the beneficiary is not a resident of that country, IRS sends the form to SSA (usually to OIO) asking for a copy of the Form 1001 (or its equivalent) which was used as authority to withhold taxes at the reduced rate.

NOTE: The Form 1001 is an IRS form which is completed by each individual claiming exemption from Federal tax withholding under the provisions of a tax treaty between the U.S. and the country in which that individual resides. SSA has advised IRS that it does not use this form.

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0205010085
GN 05010.085 - IRS Requests for Verification of Tax Treaty Country Residence - 05/19/1995
Batch run: 05/19/1995
Rev:05/19/1995