TN 4 (09-86)
NL 00711.203 Alien Withholding Tax Paragraphs
Z-1 Questions Regarding Tax Refunds
As authorized by Public Law 98-21, a U.S. Federal income tax will be withheld from
your monthly Social Security benefits for (1) and later. Your benefits are subject
to this tax unless you are a U.S. citizen or resident of the United States, Canada,
Egypt, Italy, Japan, Malta, Romania or the United Kingdom. Taxes correctly withheld
will not be refunded when you file a U.S. income tax return.
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(1)
First month of withholding
Z-2 Tax Treaty Resident Wants to Know Withholding Status
We will not withhold a U.S. Federal income tax from your monthly Social Security benefits.
(1) has a tax treaty with the United States that prohibits taxing the Social Security
benefits of its residents. Notify us of any change of address as it may change your
tax liability.
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(1)
Country of residence—Must be Canada, Egypt, Italy, Japan, Malta, Romania or the United
Kingdom.
Z-3 Questions Regarding Tax Treaty Between the United States and Country Other Than
Canada, Egypt, Italy, Japan, Malta, Romania and the United Kingdom
Only the tax treaties between the United States and Canada, Egypt, Italy, Japan, Malta,
Romania and the United Kingdom (England, Scotland, Wales and Northern Ireland) prohibit
the taxing of Social Security benefits of their residents. If you have any further
questions about tax treaties, please write to the Internal Revenue Service, Taxpayer
Service Division, Washington, D.C. 20225.
Z-5 How Marriage to a U.S. Citizen Affects Taxation
Your Social Security benefits are subject to the U.S. Federal income tax unless you
are a U.S. citizen or resident. The fact that you are married to a U.S. citizen or
resident does not exempt you from the tax.
Z-6 General Taxation Provision
If you are a U.S. citizen or a U.S. resident, depending on your other income, you
may need to include up to one-half of your Social Security payments when computing
your gross income for income tax purposes when your income exceeds certain base amounts.
The base amounts are $25,000 for a single taxpayer, $32,000 for married taxpayers
filing jointly and zero for married taxpayers filing separately. For further information
on this taxing provision, please write to the Internal Revenue Service, Taxpayer Service
Division, Washington, D.C. 20225.
Z-7 Request for Withholding Status—Not Subject to Taxation
Since you are a (1) through (9), you are not subject to the nonresident alien Federal
income tax withholding.
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(7)
resident of the United Kingdom
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Z-8 Request for Withholding Status—Subject to Taxation
As authorized by Public Law 98-21, a U.S. Federal income tax will be withheld from
your monthly Social Security benefits for (1) and later. Your benefits are subject
to this tax unless you are a U.S. citizen or a resident of the United States, Canada,
Egypt, Italy, Japan, Malta,Romania or the United Kingdom.
If you want to submit evidence to prove U.S. citizenship or residence in the United
States, Canada, Egypt, Italy, Japan, Malta, Romania or the United Kingdom, contact
the nearest U.S. Embassy or consulate or Social Security office. In the Philippines,
you may contact the Veterans Administration Regional Office in Manila.
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(1)
First month of withholding