30
combined income is more than $44,000,
you may have to pay taxes on up to 85%
of your Social Security benets.
If you are a member of a couple and le
a separate return, you probably will pay
taxes on your benets.
If you are not a U.S. citizen, or you
are not a permanent resident of the
United States, we will withhold a 30%
federal income tax from 85% of your
benet amount, unless you meet the
conditions of an income tax treaty that
reduces your tax rate. This results in
25.5% withholding of your monthly
benet amount. The U.S. has treaties
with Canada, Egypt, Germany, Ireland,
Israel, Italy, Japan, Romania, and the
United Kingdom (dened as England,
Scotland, Wales, and Northern Ireland)
that eliminates this tax. Under the tax
treaty with Switzerland, benets paid
to residents of Switzerland who are not
U.S. citizens are taxed at a rate of 15%.
In addition, the portion of Social Security
benets based on U.S. federal, state, or
local government employment paid to
individuals who are both nationals and
residents of India are exempt from this
tax. (This list of countries is subject to
change.)
You can use the Alien Tax Screening
Tool to help you determine if your
benets are subject to this nonresident
alien tax withholding or if you qualify
for a tax treaty benet. The Alien