Jump to content

Payment to nonresident (Canadian) beneficiary


Recommended Posts

Guest TroyRiley
Posted

Should a 1099 be issued when making payment of a U.S. citizen's plan benefit to his Canadian beneficiary? Since the beneficiary is Canadian, he doesn't have a social security number? Any other issues I need to know about? Thanks in advance!

Posted

There is a tax treaty between the US and Canada that describes how payments to canadian citizen are taxed from US plans. Generally periodic payments are subject to 15% witholding. Check the IRS publications list for the number of the pub on tax treaties.

mjb

Posted

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

Create an account or sign in to comment

You need to be a member in order to leave a comment

Create an account

Sign up for a new account in our community. It's easy!

Register a new account

Sign in

Already have an account? Sign in here.

Sign In Now
×
×
  • Create New...

Important Information

Terms of Use