POMS Reference

NL: Notices, Letters and Paragraphs

TN 23 (12-17)

COA004 Beneficiary is Living in Tax Treaty Country of Switzerland

We will deduct a 15 percent Federal income tax from  (1)  monthly benefits. This is because of a treaty with Switzerland which says we will tax Social Security benefits paid to residents of Switzerland at this rate.

Please let us know if  (2)   (3)  address again.

Fill-ins:

(1) your/beneficiary's give name/beneficiary's full name possessive/Ms. plus beneficiary's last name possessive/Mr. plus beneficiary's last name possessive

(2) “you change”/“she changes”/“he changes”

(3) “your”/“her”/“his”