GN 05010.500:
Benefit Statements Involving Alien Withholding Tax
Effective Dates: 01/27/1999 - Present- Effective Dates: 04/09/2018 - Present
- TN 11 (11-97)
- GN 05010.500 Benefit Statements Involving Alien Withholding Tax
- A. INTRODUCTION
- 1. General
- The Form SSA-1042S (Social Security Benefit Statement) serves the same purpose as, and is similar to, the Form SSA-1099 (also named Social Security Benefit Statement). However, the SSA-1042S has additional entries to show the:
- * nonresident alien tax rate;
- * amount of nonresident alien tax withheld;
- * amount of nonresident alien tax refunded; and
- * net nonresident alien tax withheld.
- The explanations of the form and the items on it provide information to the nonresident alien whose tax is a flat rate and is not related to age or other income.
- 2. Spanish-Language Forms
Original Spanish-language SSA-1042Ss are sent to beneficiaries in the following countries:AndorraHondurasArgentinaMexicoBoliviaNicaraguaChilePanamaColombiaParaguayCosta RicaPeruDominican RepublicSpainEcuadorUruguayEl SalvadorVenezuelaGuatemala - A beneficiary with a Spanish language preference will receive an SSA-1042S-SM-SP if he or she was a nonresident alien, or had nonresident alien tax withheld or refunded, during the tax year.
- Subsequent statements (updated, replacement, etc.) are English-language forms.
- B. POLICY
- Each year, an SSA-1042S is sent to every Social Security beneficiary who:
- * had the nonresident alien tax withheld from his/her benefits during the year for which the statement is issued;
- EXCEPTION: A U.S. citizen beneficiary who had the nonresident alien tax withheld from his benefit, and had all the tax refunded to him in the statement year, receives an SSA-1099.
- * is an alien residing in a tax treaty country (as listed in GN 05010.010A.2.) at the time the annual statement is prepared and has an AWSC other than “3” (i.e., no withholding, resident alien);
- * is an alien residing outside the U.S., has an AWSC other than “3,” and did not receive any benefits during the statement year because they were withheld to recover an overpayment; or
- * is an alien residing outside the U.S., has an AWSC other than “3,” and did not receive any benefits but repaid benefits in the statement year.
- U.S. citizens and residents (in or out of the U.S.) receive an SSA-1099.
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