# NRA spouse



## crisvic (Jan 25, 2020)

Good evening. A french NRA married to a U.S citizen both living in France. Spouse gets a total 
of $4440,00 U.S S.S spousal benefits per year with a witholding of $1132,80. Neto $3307,20.
NRA spouse has own separate bank and brokerage accounts in France
(no U.S. stocks) Her husband, U.S citizen, has no financial interest or signature authority over her accounts. U.S. citizen files married separately. Must she also file?
thanks so much.


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## Moulard (Feb 3, 2017)

I believe that by default withholding on social security payments to a non-resident alien is 30% from 85% of the benefit.

She may be exempt from this tax (or subject to a lower rate) under the totalisation agreement between the US and France.

If the agreement does not lower the tax rate, then I believe there is no need to file a return. 

If the treaty does lower the tax rate, and she wants to get a refund, then she must file a return. I will assume no election under IRC § 6013(g) to be treated as a US person, so she would just file a 1040NR rather than the two of you filing a joint return.

Summary of Agreement
https://www.ssa.gov/international/Agreement_Pamphlets/documents/France.pdf

Text of Agreement
https://www.ssa.gov/international/Agreement_Texts/french.html


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## Bevdeforges (Nov 16, 2007)

Moulard said:


> I believe that by default withholding on social security payments to a non-resident alien is 30% from 85% of the benefit.
> 
> She may be exempt from this tax (or subject to a lower rate) under the totalisation agreement between the US and France.
> 
> If the agreement does not lower the tax rate, then I believe there is no need to file a return.


If there is some exemption from the tax on the NRA spouse's taxes, I've never heard of it. It sounds like the NRA spouse is receiving the one-half of the spouse's benefit to which they are entitled. And that, indeed is withheld at 30% on 85% of the benefit. That's the end of any obligation toward the US tax system. 

US citizen spouse files separately and does not include any of the NRA spouse's holdings or income. 

Sounds like everything is as it should be here.


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