Program Operations Manual System (POMS)
TN 23 (12-17)
COA004 Beneficiary is Living in Tax Treaty Country of Switzerland
We will deduct a 15 percent Federal income tax from (1) monthly benefits. This is because of a treaty with Switzerland which says we will
tax Social Security benefits paid to residents of Switzerland at this rate.
Please let us know if (2) (3) address again.
(1) your/beneficiary's give name/beneficiary's full name possessive/Ms. plus beneficiary's
last name possessive/Mr. plus beneficiary's last name possessive
(2) “you change”/“she changes”/“he changes”