Tax Planning for Retirees

Retirement Benefits of Foreign Retirees

  • § 21.01 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
  • § 21.02 Taxation of Foreign Retirees under U.S. Treaties
  • § 21.03 Payments under U.S. Employer Retirement Plans
  • —–[1] Taxation of Retirement Benefits Generally
  • —–[2] All Benefits Earned in U.S.; All Before 1987
  • —–[3] All Benefits Earned in U.S.; Some or All After 1986
  • ———-[a] Determining Taxable Income from Defined Contribution Plans
  • ———-[b] Determining Taxable Income from Defined Benefit Plans
  • ———-[c] The Applicable Tax Rates
  • —–[4] 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
  • —–[5] Benefits Earned Within and Without U.S.; But Not in U.S. After 1986
  • —–[6] Benefits Earned Entirely Outside U.S.
  • —–[7] Qualified Retirement Plan Annuity Earned Entirely Outside U.S.
  • —–[8] Qualified Retirement Plan Annuity Earned Substantially Outside U.S.
  • —–[9] U. S. Government Benefits Payable to Nonresident Aliens
  • § 21.04 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
  • § 21.05 U.S. Social Security Payments to Foreign Persons
  • § 21.06 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
  • § 21.07 Tax on Net Investment Income Not Applicable§ 21.01 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
  • § 21.02 Taxation of Foreign Retirees under U.S. Treaties
  • § 21.03 Payments under U.S. Employer Retirement Plans
  • —–[1] Taxation of Retirement Benefits Generally
  • —–[2] All Benefits Earned in U.S.; All Before 1987
  • —–[3] All Benefits Earned in U.S.; Some or All After 1986
  • ———-[a] Determining Taxable Income from Defined Contribution Plans
  • ———-[b] Determining Taxable Income from Defined Benefit Plans
  • ———-[c] The Applicable Tax Rates
  • —–[4] 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
  • —–[5] Benefits Earned Within and Without U.S.; But Not in U.S. After 1986
  • —–[6] Benefits Earned Entirely Outside U.S.
  • —–[7] Qualified Retirement Plan Annuity Earned Entirely Outside U.S.
  • —–[8] Qualified Retirement Plan Annuity Earned Substantially Outside U.S.
  • —–[9] U. S. Government Benefits Payable to Nonresident Aliens
  • § 21.04 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
  • § 21.05 U.S. Social Security Payments to Foreign Persons
  • § 21.06 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
  • § 21.07 Tax on Net Investment Income Not Applicable