GN 05010.000 Nonresident Alien Withholding Tax

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

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http://policy.ssa.gov/poms.nsf/lnx/0205010000
GN 05010.000 - Nonresident Alien Withholding Tax - Table of Contents - 08/31/1998
Batch run: 09/06/2012
Rev:08/31/1998