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CHAPTER 19
RETIREMENT BENEFITS OF FOREIGN RETIREES
§ 19.01 Overview of Taxation of Foreign Retiree Benefits
-----[1] U.S. Income Tax Treaties
-----[2] Annuity from a Qualified Retirement Plan
-----[3] U.S. Government Retirement Plans
-----[4] Other Employer Retirement Benefits
-----[5] Distributions from IRAs
-----[6] Distributions from Roth IRAs
-----[7] U.S. Social Security Payments
-----[8] Income Tax Withholding
§ 19.02 Taxation of Foreign Retirees under U.S. Treaties
§ 19.03 Payments under U.S. Employer Retirement Plans
-----[1] All Benefits Earned in U.S.; Some or All After 1986
-----[2] All Benefits Earned in U.S.; All Before 1987
-----[3] Benefits Earned Within and Without U.S.; Some in U.S. After 1986
----------[a] Determining Taxable Income from Defined Contribution Plans
----------[b] Determining Taxable Income from Defined Benefit Plans
----------[c] The Applicable Tax Rates
----------[d] Nonresident Alien Who Becomes a U.S. Resident
-----[4] Benefits Earned Within and Without U.S.; But Not in U.S. After 1986
-----[5] Benefits Earned Entirely Outside U.S.
-----[6] Qualified Retirement Plan Annuity Earned Entirely Outside U.S.
-----[7] Qualified Retirement Plan Annuity Earned Substantially Outside U.S.
-----[8] U. S. Government Benefits Payable to Foreign Persons
§ 19.04 Distributions from IRAs (or Roth IRAs)
-----[1] U.S. Tax Dependent on Source of IRA Funds
-----[2] Distributions from Contributory IRAs
-----[3] Distributions from Rollover IRAs
-----[4] Distributions from SEPs and Simple IRAs
-----[5] Distributions from IRAs Containing Mixed Contributions
-----[6] Distributions from Roth IRAs
§ 19.05 U.S. Social Security Payments to Foreign Persons
§ 19.06 Income Tax Withholding on Retirement Benefits
-----[1] Withholding Amount Depends on Type of Plan or Arrangement
-----[2] Withholding on Distributions from Qualified Retirement Plans, IRAs, and Roth IRSs
-----[3] Withholding on Distributions from Unfunded Nonqualified Retirement Plans
-----[4] Withholding on Distributions from Funded Nonqualified Retirement Plans
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RETIREMENT BENEFITS OF FOREIGN RETIREES
§ 19.01 Overview of Taxation of Foreign Retiree Benefits
-----[1] U.S. Income Tax Treaties
-----[2] Annuity from a Qualified Retirement Plan
-----[3] U.S. Government Retirement Plans
-----[4] Other Employer Retirement Benefits
-----[5] Distributions from IRAs
-----[6] Distributions from Roth IRAs
-----[7] U.S. Social Security Payments
-----[8] Income Tax Withholding
§ 19.02 Taxation of Foreign Retirees under U.S. Treaties
§ 19.03 Payments under U.S. Employer Retirement Plans
-----[1] All Benefits Earned in U.S.; Some or All After 1986
-----[2] All Benefits Earned in U.S.; All Before 1987
-----[3] Benefits Earned Within and Without U.S.; Some in U.S. After 1986
----------[a] Determining Taxable Income from Defined Contribution Plans
----------[b] Determining Taxable Income from Defined Benefit Plans
----------[c] The Applicable Tax Rates
----------[d] Nonresident Alien Who Becomes a U.S. Resident
-----[4] Benefits Earned Within and Without U.S.; But Not in U.S. After 1986
-----[5] Benefits Earned Entirely Outside U.S.
-----[6] Qualified Retirement Plan Annuity Earned Entirely Outside U.S.
-----[7] Qualified Retirement Plan Annuity Earned Substantially Outside U.S.
-----[8] U. S. Government Benefits Payable to Foreign Persons
§ 19.04 Distributions from IRAs (or Roth IRAs)
-----[1] U.S. Tax Dependent on Source of IRA Funds
-----[2] Distributions from Contributory IRAs
-----[3] Distributions from Rollover IRAs
-----[4] Distributions from SEPs and Simple IRAs
-----[5] Distributions from IRAs Containing Mixed Contributions
-----[6] Distributions from Roth IRAs
§ 19.05 U.S. Social Security Payments to Foreign Persons
§ 19.06 Income Tax Withholding on Retirement Benefits
-----[1] Withholding Amount Depends on Type of Plan or Arrangement
-----[2] Withholding on Distributions from Qualified Retirement Plans, IRAs, and Roth IRSs
-----[3] Withholding on Distributions from Unfunded Nonqualified Retirement Plans
-----[4] Withholding on Distributions from Funded Nonqualified Retirement Plans
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The author intends that this website provide accurate and authoritative information on the subject
matter covered. However, the information provided on this website is not a substitute for the advice of
an attorney, accountant, or other professional; and the author is not offering legal, accounting, or
other professional advice. The material presented on this website is not intended for use, and may
not be used, to avoid tax penalties. If you need legal advice or other professional help, you should
seek (from an independent attorney, accountant, or other competent professional) advice based on
your own particular circumstances.
matter covered. However, the information provided on this website is not a substitute for the advice of
an attorney, accountant, or other professional; and the author is not offering legal, accounting, or
other professional advice. The material presented on this website is not intended for use, and may
not be used, to avoid tax penalties. If you need legal advice or other professional help, you should
seek (from an independent attorney, accountant, or other competent professional) advice based on
your own particular circumstances.