Non-resident aliens living in the United States are not taxed on their Social Security benefits in the same manner as residents. Details about special IRS rules for this category of taxpayers can be found below:

General Rule - 85% of the Social Security benefits are taxed at the 30% rate unless exempt (or subject to a lower tax rate) by treaty. For example, a resident of Switzerland is taxed on 15% of total U.S. Social Security benefits received. Generally the Social Security Administration will withhold at the correct rate.

Under treaties with the following countries, residents of those countries who are U.S. non-resident aliens are exempt from U.S. tax on U.S. Social Security benefits.

*Exempt only for individuals who are residents and nationals of India if the benefits are for services performed for the U.S., its subdivisions or local government authorities.