Reporting CPP benefits

andied · Post by **andied** » Sun Feb 25, 2007 6:28 pm

I am an US/Can citizen living in Canada receiving CPP benefits.

Nelson, in a previous post you indicated that "CPP is NOT taxable in US by treaty (nor is your SS by the way), so there should not be any reporting of it on your 1040, so no 1116 is required. an 8833 form should be filed with your 1040 quoting the Article XVIII.5.

However, Pub 519, section 9 states: "If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. You are not required to file a Form 8833 for those benefits."

Should I include 8833 anyway, and does the fact that I am a Canadian resident make any difference?

nelsona · Post by **nelsona** » Sat Mar 03, 2007 11:03 pm

Yes. The fact that you live in Canada DOES make a difference, and you should file 8833 to claim treaty exclusion.

519 is for resident aliens, which you are neither.

raysonet · Post by **raysonet** » Mon Feb 15, 2010 7:46 pm

thank you for these posts!!

can one simply write on 8833 that CPP income is exempt due to US CDN tax treaty OR does one have to name the specific article, paragraph etc.

maybe i don't know how to do proper web search but it is a "bear" trying to find the correct article ..paragraph to refer to. I can find for RRSP but not CPP

thank you kindly ...one and all

nelsona · Post by **nelsona** » Mon Feb 15, 2010 9:04 pm

I already stated that the article is XVIII.5. You should include it on your 8833.

raysonet · Post by **raysonet** » Mon Feb 15, 2010 10:00 pm

[quote="nelsona"]I already stated that the article is XVIII.5. You should include it on your 8833.[/quote]

thanks for putting me out of my misery!!

much appreciated