TN 7 (06-92)
GN 05010.090 Changes of Address
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 he/she is 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 he/she advises SSA otherwise.
Do not develop the beneficiary's tax status unless there is a positive indication of a change in his/her 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 he/she has 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 Nontax Treaty Country
If the AWSC is “2,” contact beneficiary to find out if his/her country of residence has changed.
Develop as explained in GN 05010.080 if he states he is 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|
|Other Foreign Country|
|One of 50 States, D.C., Guam, NMI, Puerto Rico or U.S. Virgin Islands|| |
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 |
|Other Foreign Country||See B.1.||NAN||If AWSC is "2," see B.2.||If AWSC is "2," see B.2.|