TN 24 (12-17)

NL 00725.435 “TAX” UTIs – Taxation of Benefits

TAXC01 CAPTION

Living In A Foreign Country Affects Benefits

TAXC04 CAPTION

Your Benefits May Be Taxed

TAXD01 Dictated Text

TAX002 Alien Tax Withheld

We will withhold federal income tax from  (1)  benefit each month starting  (2)  .

If  (3)  a U.S. resident, please let us know and we will stop withholding the tax.

The United States has income treaties with Canada, Egypt, Germany, India, Ireland, Israel, Italy, Japan, Romania, Switzerland and the United Kingdom that may reduce or eliminate this tax on Social Security benefits for certain residents of these countries. Please contact the Internal Revenue Service to learn more about these treaties. Please contact us to stop or reduce the tax if  (4)  the conditions of an income tax treaty.

Fill-ins:

(1) “your”/”beneficiary's full name, possessive”

(2) date in the format Month CCYY

(3) “you become”/”he becomes”/”she becomes”

(4) “you meet”/“he meets”/“she meets”

TAX003 Alien Tax Withheld

We use information about  (1)  citizenship and residency to decide whether to withhold federal income tax from  (2)  benefits. If you think we have wrong information, please contact us.

We collect this tax for the Internal Revenue Service (IRS). If you have questions about this tax, or to learn about  (3)  or appeal rights, please contact the IRS.

Fill-ins:

(1) “your”/”beneficiary's full name, possessive”

(2) “your”/”his”/”her”

(3) “your”/“beneficiary's full name, possessive”

TAX028 Notification of Potential Tax Liability

You may have to pay taxes on the benefits you get from us. Part of your Social Security benefits may be taxed if:

  • you are single and your total income is more than $25,000 or

  • you are married and you and your spouse have total income of more than $32,000.

You can decide if you want to have federal taxes withheld from your benefits. If you want taxes withheld, you need to complete and return a Form W-4V, Voluntary Withholding Request. You can get Form W-4V from the Internal Revenue Service by calling 1-800-829-3676. You can also get this form at  (1)  on our website. After you complete and sign the form, return it to your local Social Security office by mail or in person.

You can find more information on paying taxes in the enclosed pamphlet,  (2)  .

Fill-ins:

(1) www.social security.gov/planners/taxes.htm

(2) “What You Need To Know When You Get Social Security Disability Benefits”/“What You Need to Know When You Get Retirement or Survivors Benefits”


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0900725435
NL 00725.435 - "TAX" UTIs - Taxation of Benefits - 12/21/2017
Batch run: 12/21/2017
Rev:12/21/2017