TN 5 (07-90)
Under the 1983 Amendments, a nonrefundable tax must be withheld from monthly title
II benefits payable to nonresident aliens after December 31, 1983, for months after
All notices containing benefit rate information sent to beneficiaries with an alien
withholding status code (AWSC) of 5 or 6 must include a paragraph advising the beneficiary
that we are withholding or continuing to withhold the nonresident alien tax.
The withholding of tax from a nonresident alien's benefits or the amount of tax withheld
is NOT subject to SSA's administrative appeal process (see GN 05010.150).
Include one of the following paragraphs to advise the beneficiary:
Paragraphs on awards when the AWSC is 5 or 6
CAPS MB82 is generated
MADCAP G27 is generated
Manually prepared award notices must include the language of the above paragraphs
MADCAP G25 to beneficiaries in current pay status to advise the beneficiary that we
are continuing to withhold the nonresident alien tax.
Advise the beneficiary that appeals involving tax liability are handled by the Internal
Paragraph MM33, with the taxation appeal information is automatically generated following
Paragraph G27 already contains the appeal information.
Paragraph A86 should be used in notices not containing G27.
Because SSA does not ask these overpaid beneficiaries to repay the total overpayment
(recovery of the tax part of the overpayment is waived):
Show the amount paid to the beneficiary, as compared to the amount which should have
Avoid wording such as “the overpayment is. . .”
See GN 05010.200 for information on overpayments involving alien taxation.