Does a non-resident alien (Canadian citizen) receiving social security benefits by virtue of their US citizen spouse have a 1040NR filing obligation to report their social security benefit? The social security has not had any tax withheld on it.
As far as I can tell, the answer is no when no tax is withheld. The answer would be yes if there was tax withheld and then the non-resident alien spouse would file a 1040NR with an 8833 to claim a refund back.
SSA-1042S - Non-resident alien filing requirement?
Moderator: Mark T Serbinski CA CPA