Quick question on Form 8833 regarding Article 17 and US Social Security benefits

Hi all,

First year receiving US SS retirement payments - I've included them in my 1040NR and am filing Form 8833 to exempt US SS payments from US Tax. I understand I need to reference Article 17 in the 8833, but how detailed does it need to be, can someone share an example please?

Thanks in advance.
Tim

Hi all,

First year receiving US SS retirement payments - I've included them in my 1040NR and am filing Form 8833 to exempt US SS payments from US Tax. I understand I need to reference Article 17 in the 8833, but how detailed does it need to be, can someone share an example please?

Thanks in advance.
Tim

I've never filed a form 8833 with my IRS return, simply put the taxable amount as zero on the appropriate line on our 1040 for my wife's SS.  (TurboTax doesn't support e-filing with an 8833 and I'd heard that the IRS will figure it out that a UK address on our return means no taxable SS).

Certainly no harm in filing one though.

https://www.irs.gov/individuals/international-taxpayers/claiming-tax-treaty-benefits#:~:text=The%20payee%20must%20file%20a,deduction%20based%20on%20a%20treaty.

Exceptions

The payee does not have to file Form 8833 for any of the following situations:

The payee can claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate.

The payee can claim a treaty exemption that reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. This includes taxable scholarship and fellowship grants.

The payee can claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement.