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.