TN 12 (09-98)
In December 1985, a tax treaty was finalized which exempted residents of Italy from
the nonresident alien tax withholding.
The exemption was effective for benefits paid after January 31, 1986.
Late in May 1986, the beneficiaries were notified of the tax rate change and refund
The taxes erroneously withheld were refunded in a separate check early in June.
The change appeared in the July 3, 1986 check.
The tax treaty is effective for benefits paid on or after February 1, 1986, for months
after November 1983.