In December 1997, a new tax treaty with Ireland was ratified. Under the terms of this
treaty, Social Security benefits paid to residents of Ireland are exempt from the
nonresident alien withholding tax.
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The exemption was effective for benefits paid after December 31, 1997.
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In February 1998, each beneficiary was notified of the tax treaty and its effect.
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The change appeared in the payment dated March 3, 1998.
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SSA refunded any taxes withheld in 1998.