KrisR
Level 2

Filing Form 1040NR for client who is a Canadian citizen receiving US social Security beneits (less than $3K) as well as rental income. My understanding is the Social Security benefits is excluded from US tax by Treaty. Can anyone please confirm if this is correct, and if so, what is the Tax treaty Article?

Thanks in advance for your help.

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sjrcpa
Level 15

Why don't read the treaty?


The more I know the more I don’t know.
vonalm
Level 3

you're correct. 
it's U.S.-CA treaty article: XVIII(5) /4P2(2)

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KrisR
Level 2

Thank you so much for your response. I've been going crazy trying to get the exact treaty.

Much appreciated!!!

sjrcpa
Level 15

Not very hard to find.

https://www.irs.gov/businesses/international-businesses/canada-tax-treaty-documents


The more I know the more I don’t know.
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vonalm
Level 3

not to start an argument....  but why didn't you post that instead of your 1st response?

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