Effective Dates: 08/23/2023 - Present Previous | Next

TN 15 (08-23)

GN 05010.090 Changes of Address

A. POLICY

  • •

    The change of address is within the 50 States, D.C., American Samoa, Guam, NMI, Puerto Rico or U.S. Virgin Islands

    Assume the beneficiary is a U.S. citizen, citizen of one of these areas or a resident alien and not subject to tax withholding.

    However, develop the beneficiary's tax status if it comes to SSA's attention that they are a nonresident alien.

  • •

    The change of address is from a foreign address to one in the 50 States, D.C., Guam, NMI or U.S. Virgin Islands

    Assume a nonresident alien keeps this status until they advise SSA otherwise.

    Do not develop the beneficiary's tax status unless there is a positive indication of a change in their status.

    A change of address is not in itself sufficient basis to undertake tax status development.

B. PROCEDURE — GENERAL

If the change of address is from:

1. A Domestic to a Foreign Address

Develop beneficiary's tax status as explained in GN 05010.025 if they have an AWSC other than “1” or “5,” and  will be outside the U.S. for more than 3 months.

2. A Tax Treaty to a Non-tax Treaty Country

If the AWSC is “2,” contact beneficiary to find out if their country of residence has changed.

Develop as explained in GN 05010.080 if they state they are still a resident of the tax treaty country.

3. A Foreign Address to American Samoa or Puerto Rico

Develop as explained in 2. if the AWSC is “2.”

Do not develop the beneficiary's tax status if the AWSC is other than “2.”

C. PROCEDURE — FOLDER DOCUMENTATION

If development is undertaken in connection with a change of address, forward the development (e.g., SSA-795, copies of the evidence) to the PC for filing in the claims folder. Do this even when the change of address is made without PC referral.

D. PROCEDURE — SUMMARY CHART

Use this chart as a guide to withholding tax development needed in connection with changes of address. It does not eliminate the need to undertake other development, such as getting an SSA-21.

NOTE: “NAN” means no action is taken to change the AWSC unless there is evidence of a change in beneficiary's alien status.

 

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CHANGE OF ADDRESS FROM:
TO: One of 50 States, D.C., Guam, NMI, Puerto Rico or U.S. Virgin Islands American Samoa Tax Treaty

Country 		Other Foreign Country
One of 50 States, D.C., Guam, NMI, Puerto Rico or U.S. Virgin Islands  

NAN 		 

NAN

(see A.2.) 		 

NAN

(see A.2.) 		 

NAN (see A.2.)
American Samoa NAN NAN If AWCS is "2," see B.3. If AWSC is "2," see B.3.
Puerto Rico NAN NAN If AWSC is "2," see B.3. If AWSC is "2," see B.3.
Tax Treaty

Country 		See B.1. NAN NAN NAN
Other Foreign Country See B.1. NAN If AWSC is "2," see B.2. If AWSC is "2," see B.2.
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0205010090
GN 05010.090 - Changes of Address - 08/23/2023
Batch run: 11/22/2023
Rev:08/23/2023