When the beneficiary is a resident of a country with which the U.S. has a tax treaty,
IRS uses the data from SSA to give income information to the tax authorities in that
country. IRS prepares computer-generated Forms 5335 (the forms do not show a title)
for this purpose.
The tax authorities in these countries check their records to confirm that the beneficiaries
are residents and entitled to the benefits of the tax treaty.