# Question about NRAs and tax returns



## FFbray76 (Jun 8, 2013)

I am a non-resident alien (UK citizen and tax-resident) who has inherited an IRA in the United States. I receive Required Minimum Distributions on it of around $2600 a year. I claim treaty benefits so that I only owe tax on this amount to the HMRC, not the IRS. Do I still need to file a US tax return even though I owe no tax to the IRS?

I will be happy to go into more detail if that is helpful.

Thanks so much if anyone can help with this!


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## Bevdeforges (Nov 16, 2007)

The only reason you would need to file an NR return would be if the US source was withholding taxes on the distribution and you wanted to claim back the excess withholding. But if you're claiming treaty benefits and paying taxes on the amount to the HMRC, I think you're in the clear.
Cheers,
Bev


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## FFbray76 (Jun 8, 2013)

Hi Bev,
Thanks for the reply! Well a W-8BEN was filed at the time, no withholding was taken at source and no tax is owed because of the tax treaty. I will be including the value of the distribution on my UK tax return.

My concern was rather that the very fact of claiming treaty benefits triggered an additional requirement for a return. So the IRS could see who was claiming treaty benefits or something like that. I was unable to find hard information on this anywhere. 

So you do not think it is necessary to file? I am quite new to all this and don't want to slip up!


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## BBCWatcher (Dec 28, 2012)

Keep records, but no, a $2600 annual U.S. source income does not meet the U.S. filing threshold.


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## FFbray76 (Jun 8, 2013)

Thanks for the replies Bev and BBCWatcher.


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