U.S. Pension Distrubution Received in Canada

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Carlito
Posts: 1
Joined: Sat Feb 10, 2007 6:38 pm

U.S. Pension Distrubution Received in Canada

Post by Carlito »

I am a Canadian who worked in the U.S. until 2005 when I returned to live in Canada. I received my U.S. company pension in a lump sum (minus 30% tax withholding) during 2006, which was my only U.S. income during that year. I received a 1099-R from the U.S. for that income.

Do I need to file both U.S. and Canadian tax returns for 2006? My total income was low for 2006 and I have many tuition deductions, so I am expecting to get a full tax refund. Will the 30% that was withheld in the U.S. be refunded to me by the U.S. or Canada?
nelsona
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Joined: Wed Oct 27, 2004 2:33 pm
Location: Nowhere, man

Post by nelsona »

In US, you should report the entire pension withdrawal as income. You may or may not get some of the 20% back. 10% is considered a penalty which you won't get back. If you are a non-resident and the tax would end-up being more, you can simply leave as-is and accept the 30% tax as final.

You need to also report the entire ammount in Canada 9in C$ of course). You can use the final US tax you calculate (not including the 10% penalty) in the foreign tax credit calculation.
After 20 years, I am severely cutting back on responses. Do not ask specifically for my help. There are a few others on this board that can answer most questions. All the best
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