Ascertain the basis for the beneficiary's complaint. If it is the fact of tax withholding
and not that he is a nonresident alien, explain the tax provisions and that SSA is
just a withholding agent.
Advise the beneficiary to refer further questions about his tax status to IRS (see
If there has been an error in the computation of the tax, follow instructions in SM
00852.001 to correct the withholding amount. If too much tax was withheld, see GN 05010.130 for instructions about issuing a tax refund. If not enough tax was withheld, see
instructions in GN 05010.110.