Need To File 1040NR?

I worked in the US from 1994-2005 before leaving the US in 2009.

During 2016 I turned 62 and applied online for Social Security Retirement Benefits and was successful.

My benefits are paid on the 3rd of each month.

Since these benefits are not taxed in the US because of the tax treaty and the benefits are my only US income, do I have to file a US tax return when I receive a SSA-1042S?

What visa status did you have in 2005?

I had a green card which I surrendered when I knew I was not going back to the US to live and work.

Are you a covered expatriate? If so, on what date did you expatriate?

Did you file an 8854 with the IRS and follow their expatriation rules?


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I never filed form 8854 because the majority of my working years in the US were on H1 and L1 visas and my green card came in the later couple of years.

As I understand it you only need to file form 8854 if you have been a lawful permanent resident in at least 8 taxable years during the previous 15 taxable years - which I was not.

Thank you for your replies

OK, so if you had the green card for just a couple of years did you file an I-407 with the State Dept?

The SSA is usually required to withhold tax from foreign payments, but the tax treaty should reduce the rate to 0%. During the application process did you claim 0% withholding? and tell SSA that you were an NRA living in the UK? You might send a W-8BEN to SSA, but if they aren't withholding tax there would be no reason to file a 1040-NR unless you had taxable US source income.

Of course you'll have to file a UK self assessment so the UK can tax you US SS.

@nun
Thank you for your comments - much appreciated

I filed form I-407 when I surrendered my green card.

I applied for Social Security online and all I had to do was present my UK passport and birth certificate for proof of who I was.

About 3 weeks later I received a notice of award letter in the mail.

It was a very easy process.

I have a "my Social Security" online account and when I look at it I can see all the payment history and there has been no tax withheld.

I think I will file a 1040NR for 2016 and include schedules NEC and OI.

Thanks again for your thoughts.

@nun
Thank you for your comments - much appreciated

I filed form I-407 when I surrendered my green card.

I applied for Social Security online and all I had to do was present my UK passport and birth certificate for proof of who I was.

About 3 weeks later I received a notice of award letter in the mail.

It was a very easy process.

I have a "my Social Security" online account and when I look at it I can see all the payment history and there has been no tax withheld.

I think I will file a 1040NR for 2016 and include schedules NEC and OI.

Thanks again for your thoughts.

As no tax is being withheld from your SS I don't see a need to file a 1040NR unless you have other US sourced income. But filing and filling in zeros every where probably can't hurt.