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