TN 12 (09-98)

GN 05010.166 Tax Treaty With Ireland


In December 1997, a new tax treaty with Ireland was ratified. Under the terms of this treaty, Social Security benefits paid to residents of Ireland are exempt from the nonresident alien withholding tax.

  • The exemption was effective for benefits paid after December 31, 1997.

  • In February 1998, each beneficiary was notified of the tax treaty and its effect.

  • The change appeared in the payment dated March 3, 1998.

  • SSA refunded any taxes withheld in 1998.


The tax treaty is effective for benefits paid on or after January 1, 1998, for months after November 1983.

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GN 05010.166 - Tax Treaty With Ireland - 08/31/1998
Batch run: 01/27/2009