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Re: Foreign Social Security

Date 2026-03-18 21:05 -0400
Message-ID <10pbufa$1omp$1@gal.iecc.com> (permalink)
From "John Levine" <johnl@taugh.com>
Newsgroups misc.taxes.moderated
Organization Taughannock Networks
References <10padka$1sdh$1@solani.org>
Subject Re: Foreign Social Security

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According to tb  <nospam@example.invalid>:
>How do I report foreign Social Security benefits (from Switzerland) on 
>my U.S. tax return?

Here is an IRS article on that exact topic:

https://www.irs.gov/businesses/the-taxation-of-foreign-pension-and-annuity-distributions

tl;dr It depends on the tax treaty.

And here is a table that says it's in article 19 of the treaty:

https://www.irs.gov/pub/irs-lbi/tax-treaty-table-1.pdf

And here is the treaty:

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

As I read it, assuming you are a US resident, it's taxable income.  Switzerland might also
tax it but you can presumably credit that.  Looks like it goes on line 8(z) of schedule 1,
with an explanation of what it is.

-- 
Regards,
John Levine, johnl@taugh.com, Primary Perpetrator of "The Internet for Dummies",
Please consider the environment before reading this e-mail. https://jl.ly

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Thread

Foreign Social Security tb <nospam@example.invalid> - 2026-03-17 11:14 -0400
  Re: Foreign Social Security "John Levine" <johnl@taugh.com> - 2026-03-18 21:05 -0400
  Re: Foreign Social Security "Adam H. Kerman" <ahk@chinet.com> - 2026-03-18 21:06 -0400

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