GN 05010.000 Nonresident Alien Withholding Tax

Subchapter Table of Contents
Section   Latest
Transmittal
GN 05010.001 Nonresident Alien Withholding Tax Provision TN 12 09-98
GN 05010.010 Beneficiaries Subject to the Withholding Tax TN 12 09-98
GN 05010.020 Determining the Tax Status of a Claimant in the U.S. or a Possession TN 10 04-97
GN 05010.025 Determining the Tax Status of a Claimant/Beneficiary Who Is (or Will Be) Outside the U.S. TN 14 04-06
residency
GN 05010.030 U.S. Resident Status as an Exception to the Nonresident Alien Withholding Tax TN 14 04-06
GN 05010.035 Lawful Permanent Residency Test TN 14 04-06
GN 05010.040 Substantial Presence Test TN 10 04-97
GN 05010.045 Developing the Substantial Presence Test TN 6 07-90
GN 05010.050 Subsequent Action If the Substantial Presence Test Is Met TN 6 07-90
GN 05010.055 Special Rules for the First and Last Year of Residency TN 6 07-90
GN 05010.060 Transitional Rules for Applying the Substantial Presence Test in 1985 and 1986 TN 6 07-90
GN 05010.070 Resumption of U.S. Resident Status TN 8 05-95
GN 05010.080 Establishing Residence in a Tax Treaty Country TN 8 05-95
GN 05010.082 Establishing Israeli Residence TN 8 05-95
GN 05010.085 IRS Requests for Verification of Tax Treaty Country Residence TN 8 05-95
GN 05010.087 SSA Action on IRS Requests for Verification of Tax Treaty Country Residence TN 7 06-92
GN 05010.090 Changes of Address TN 7 06-92
TAX RATE AND REFUNDS
GN 05010.100 Determining the Amount of the Withholding Tax TN 10 04-97
GN 05010.110 Withholding Taxes from Past Benefits Due or Paid to a Beneficiary TN 13 09-00
GN 05010.112 Collection of Unpaid Tax Liabilities in Cases Involving Determinations Under Section 202(t)(2) of the Social Security Act TN 13 09-00
GN 05010.130 Tax Refunds TN 6 07-90
GN 05010.132 Tax Refunds by SSA TN 6 07-90
GN 05010.134 SSA Refunds Too Much Tax TN 8 05-95
GN 05010.136 IRS Tax Refunds TN 8 05-95
GN 05010.150 Protests on the Withholding Tax Status or the Tax Amount TN 6 07-90
TAX RATE CHANGES UNDER TAX TREATIES
GN 05010.160 Tax Treaties With Canada TN 12 09-98
GN 05010.161 Tax Treaty With Italy TN 12 09-98
GN 05010.162 Tax Treaty With Germany TN 12 09-98
GN 05010.163 Tax Treaty With Israel TN 12 09-98
GN 05010.164 Tax Treaty With Malta TN 12 09-98
GN 05010.165 Tax Treaty With India TN 11 11-97
GN 05010.166 Tax Treaty With Ireland TN 12 09-98
GN 05010.167 Tax Treaty With Switzerland TN 12 09-98
Tax Coding
GN 05010.190 Nonresident Alien Withholding Status Code TN 6 07-90
Overpayments
GN 05010.200 Overpayments Involving Alien Withholding Tax TN 6 07-90
GN 05010.210 Determining Overpayment Amounts TN 8 05-95
GN 05010.220 Waiver of Recovery of Tax Part of Overpayment TN 8 05-95
Overpayment Recovery
GN 05010.230 Adjustment Against Current Benefits TN 8 05-95
GN 05010.240 Overpayment Refunds TN 8 05-95
GN 05010.245 Waiver of Recovery of Overpayments TN 8 05-95
GN 05010.250 Reduction of Overpayments by Excess Benefits Withheld for Taxes TN 8 05-95
OVERPAYMENT NOTICES
GN 05010.260 Overpayment Notices TN 7 06-92
Currency Fluctuations and Compromise
GN 05010.270 Currency Fluctuations and Compromise Settlements TN 6 07-90
Underpayments
GN 05010.300 Underpayments Due on Behalf of Deceased Beneficiaries TN 6 07-90
BENEFIT STATEMENTS
GN 05010.500 Benefit Statements Involving Alien Withholding Tax TN 11 11-97
GN 05010.505 Form SSA-1042S TN 11 11-97
GN 05010.510 Handling Inquiries About the SSA-1042S TN 11 11-97

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0205010000
GN 05010.000 - Nonresident Alien Withholding Tax - Table of Contents - 08/31/1998
Batch run: 08/31/1998
Rev:08/31/1998