# US taxation of US SS Benefits received abroad



## underation (Oct 25, 2018)

US Social Security benefits paid to residents of the following countries are exempt from US taxation:

_"U.S. citizens residing abroad.

U.S. citizens who are residents of the following countries are exempt from U.S. tax on their benefits.

• Canada.

• Egypt.

• Germany.

• Ireland.

• Israel.

• Italy. (You also must be a citizen of Italy for the exemption to apply.)

• Romania.

• United Kingdom.

The SSA won’t withhold U.S. tax from your benefits if you are a U.S. citizen”_

See IRS Publication 915 p.5


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## underation (Oct 25, 2018)

underation said:


> US Social Security benefits paid to residents of the following countries are exempt from US taxation:
> 
> _"U.S. citizens residing abroad.
> 
> ...


US SS benefits paid to individuals who live in the listed countries and do *not* have US citizenship may or may not be taxed by the US, depending on that country’s Double Taxation Treaty with the US.

Some treaties (e.g. the UK-US DTT) state that Social Security benefits paid by either country will be taxed exclusively by the residence country; while some other countries’ treaties may state that Social Security payments are taxed exclusively by the source country (i.e., for US SS payments, the US).

Any US citizen who is living in one of the listed countries and considering renouncing US citizenship, should check the treaty to find out whether / how renunciation might or might not affect the taxation of any US SS benefits they may be entitled to.


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