SSA's Policy Information Site - POMS

Program Operations Manual System (POMS)

Subchapter List for Taxation of Benefits

GN 050: Taxation of Benefits

GN 05000: General

GN 05000.000: Taxation of Benefits - Table of Contents

GN 05001: Taxation of Benefits - Introduction

GN 05001.000: Taxation of Benefits - Introduction - Table of Contents

GN 05001.005: Taxation of Benefits

GN 05001.010: Social Security Benefits — Definition

GN 05001.012: Benefits Paid

GN 05001.016: Determining Whether Benefits Are Includible in Taxable Income

GN 05001.020: Handling the Taxation of Benefits Inquiry

GN 05002: The Social Security Benefit Statement

GN 05002.000: The Social Security Benefit Statement - Table of Contents

GN 05002.005: The Social Security Benefit Statement

GN 05002.007: Early Delivery of the January 3 Recurring Payment

GN 05002.009: Social Security Benefit Statement-Box 2, Beneficiary’s Social Security Number

GN 05002.010: Social Security Benefit Statement-Box 3, Benefits Paid

GN 05002.012: Social Security Benefit Statement –Box 4, Benefits Repaid

GN 05002.014: Social Security Statement-Box 5, Net Benefits

GN 05002.016: Social Security Statement-Box 6, Voluntary Federal Income Tax Withheld

GN 05002.040: Handling Benefit Statement Inquiries in Field Offices

GN 05002.042: Issuing a Corrected Benefit Statement as a Matter of Equity

GN 05002.044: Issuing a Corrected Benefit Statement when the Beneficiary Alleges Non-receipt

GN 05002.046: FO/800 Number Referrals to the PSC for Corrected SSA-1099s

GN 05002.070: PSC Response

GN 05002.100: Railroad Certification Cases

GN 05002.220: Replacement Social Security Benefit Statement

GN 05002.230: Fiscal Year Benefit Statements

GN 05002.260: Benefit Statement – No Appeal Rights

GN 05002.280: Benefit Statement Publications

GN 05002.300: Examples of Completed SSA-1099s

GN 05002.305: Overprinted Report of Contact - Exhibit

GN 05002.310: Dual SSA/RRB SSA-1099 and 1042S Worksheet – Exhibit

GN 05010: Nonresident Alien Withholding Tax

GN 05010.000: Nonresident Alien Withholding Tax - Table of Contents

GN 05010.001: Nonresident Alien Withholding Tax Provision

GN 05010.010: Beneficiaries Subject to the Withholding Tax

GN 05010.020: Determining the Tax Status of a Claimant in the U.S. or a Possession

GN 05010.025: Determining the Tax Status of a Claimant/Beneficiary Who Is (or Will Be) Outside the U.S.

GN 05010.030: U.S. Resident Status as an Exception to the Nonresident Alien Withholding Tax

GN 05010.035: Lawful Permanent Residency Test

GN 05010.040: Substantial Presence Test

GN 05010.045: Developing the Substantial Presence Test

GN 05010.050: Subsequent Action If the Substantial Presence Test Is Met

GN 05010.055: Special Rules for the First and Last Year of Residency

GN 05010.060: Transitional Rules for Applying the Substantial Presence Test in 1985 and 1986

GN 05010.070: Resumption of U.S. Resident Status

GN 05010.080: Establishing Residence in a Tax Treaty Country

GN 05010.082: Establishing Israeli Residence

GN 05010.085: IRS Requests for Verification of Tax Treaty Country Residence

GN 05010.087: SSA Action on IRS Requests for Verification of Tax Treaty Country Residence

GN 05010.090: Changes of Address

GN 05010.100: Determining the Amount of the Withholding Tax

GN 05010.110: Withholding Taxes from Past Benefits Due or Paid to a Beneficiary

GN 05010.112: Collection of Unpaid Tax Liabilities in Cases Involving Determinations Under Section 202(t)(2) of the Social Security Act

GN 05010.130: Tax Refunds

GN 05010.132: Tax Refunds by SSA

GN 05010.134: SSA Refunds Too Much Tax

GN 05010.136: IRS Tax Refunds

GN 05010.150: Protests on the Withholding Tax Status or the Tax Amount

GN 05010.160: Tax Treaties With Canada

GN 05010.161: Tax Treaty With Italy

GN 05010.162: Tax Treaty With Germany

GN 05010.163: Tax Treaty With Israel

GN 05010.164: Tax Treaty With Malta

GN 05010.165: Tax Treaty With India

GN 05010.166: Tax Treaty With Ireland

GN 05010.167: Tax Treaty With Switzerland

GN 05010.190: Nonresident Alien Withholding Status Code

GN 05010.200: Overpayments Involving Alien Withholding Tax

GN 05010.210: Determining Overpayment Amounts

GN 05010.220: Waiver of Recovery of Tax Part of Overpayment

GN 05010.230: Adjustment Against Current Benefits

GN 05010.240: Overpayment Refunds

GN 05010.245: Waiver of Recovery of Overpayments

GN 05010.250: Reduction of Overpayments by Excess Benefits Withheld for Taxes

GN 05010.260: Overpayment Notices

GN 05010.270: Currency Fluctuations and Compromise Settlements

GN 05010.300: Underpayments Due on Behalf of Deceased Beneficiaries

GN 05010.500: Benefit Statements Involving Alien Withholding Tax

GN 05010.505: Form SSA-1042S

GN 05010.510: Handling Inquiries About the SSA-1042S