| Section |
|
Latest
Transmittal |
| GN 05010.001 |
Nonresident Alien Withholding Tax Provision |
TN 17 02-24 |
| GN 05010.010 |
Beneficiaries Subject to the Withholding Tax |
TN 18 02-24 |
| GN 05010.020 |
Determining the Tax Status of a Claimant in the U.S. or a Possession |
TN 19 02-24 |
| GN 05010.025 |
Determining the Tax Status of a Claimant/Beneficiary Who Is (or Will Be) Outside the
U.S.
|
TN 20 02-24 |
| residency
|
| GN 05010.030 |
U.S. Resident Status as an Exception to the Nonresident Alien Withholding Tax |
TN 14 04-06 |
| GN 05010.035 |
Lawful Permanent Residency Test |
TN 14 04-06 |
| GN 05010.040 |
Substantial Presence Test |
TN 10 04-97 |
| GN 05010.045 |
Developing the Substantial Presence Test |
TN 6 07-90 |
| GN 05010.050 |
Subsequent Action If the Substantial Presence Test Is Met |
TN 6 07-90 |
| GN 05010.055 |
Special Rules for the First and Last Year of Residency |
TN 6 07-90 |
| GN 05010.060 |
Transitional Rules for Applying the Substantial Presence Test in 1985 and 1986 |
TN 6 07-90 |
| GN 05010.070 |
Resumption of U.S. Resident Status |
TN 8 05-95 |
| GN 05010.080 |
Establishing Residence in a Tax Treaty Country |
TN 21 02-24 |
| GN 05010.082 |
Establishing Israeli Residence |
TN 8 05-95 |
| GN 05010.085 |
IRS Requests for Verification of Tax Treaty Country Residence |
TN 8 05-95 |
| GN 05010.087 |
SSA Action on IRS Requests for Verification of Tax Treaty Country Residence |
TN 7 06-92 |
| GN 05010.090 |
Changes of Address |
TN 15 08-23 |
| TAX RATE AND REFUNDS
|
| GN 05010.100 |
Determining the Amount of the Withholding Tax |
TN 10 04-97 |
| GN 05010.110 |
Withholding Taxes from Past Benefits Due or Paid to a Beneficiary |
TN 13 09-00 |
| GN 05010.112 |
Collection of Unpaid Tax Liabilities in Cases Involving Determinations Under Section
202(t)(2) of the Social Security Act
|
TN 13 09-00 |
| GN 05010.130 |
Tax Refunds |
TN 6 07-90 |
| GN 05010.132 |
Tax Refunds by SSA |
TN 6 07-90 |
| GN 05010.134 |
SSA Refunds Too Much Tax |
TN 8 05-95 |
| GN 05010.136 |
IRS Tax Refunds |
TN 8 05-95 |
| GN 05010.150 |
Protests on the Withholding Tax Status or the Tax Amount |
TN 6 07-90 |
| GN 05010.160 |
Tax Treaties With Canada |
TN 16 10-23 |
| GN 05010.161 |
Tax Treaty With Italy |
TN 12 09-98 |
| GN 05010.162 |
Tax Treaty With Germany |
TN 12 09-98 |
| GN 05010.163 |
Tax Treaty With Israel |
TN 12 09-98 |
| GN 05010.164 |
Tax Treaty With Malta |
TN 12 09-98 |
| GN 05010.165 |
Tax Treaty With India |
TN 11 11-97 |
| GN 05010.166 |
Tax Treaty With Ireland |
TN 12 09-98 |
| GN 05010.167 |
Tax Treaty With Switzerland |
TN 12 09-98 |
| Tax Coding
|
| GN 05010.190 |
Nonresident Alien Withholding Status Code |
TN 6 07-90 |
| Overpayments
|
| GN 05010.200 |
Overpayments Involving Alien Withholding Tax |
TN 6 07-90 |
| GN 05010.210 |
Determining Overpayment Amounts |
TN 8 05-95 |
| GN 05010.220 |
Waiver of Recovery of Tax Part of Overpayment |
TN 8 05-95 |
| Overpayment Recovery
|
| GN 05010.230 |
Adjustment Against Current Benefits |
TN 8 05-95 |
| GN 05010.240 |
Overpayment Refunds |
TN 8 05-95 |
| GN 05010.245 |
Waiver of Recovery of Overpayments |
TN 22 06-24 |
| GN 05010.250 |
Reduction of Overpayments by Excess Benefits Withheld for Taxes |
TN 8 05-95 |
| OVERPAYMENT NOTICES
|
| GN 05010.260 |
Overpayment Notices |
TN 7 06-92 |
| Currency Fluctuations and Compromise
|
| GN 05010.270 |
Currency Fluctuations and Compromise Settlements |
TN 6 07-90 |
| Underpayments
|
| GN 05010.300 |
Underpayments Due on Behalf of Deceased Beneficiaries |
TN 6 07-90 |
| BENEFIT STATEMENTS
|
| GN 05010.500 |
Benefit Statements Involving Alien Withholding Tax |
TN 11 11-97 |
| GN 05010.505 |
Form SSA-1042S |
TN 11 11-97 |
| GN 05010.510 |
Handling Inquiries About the SSA-1042S |
TN 11 11-97 |