cpabsd Posted April 15, 2008 Report Share Posted April 15, 2008 My client's mother lives in Italy. She was formerly married to a US citizen and collects Social Security Income. Where does this income get reported on the 1040NR? Does she even have to file a 1040NR? Thanks for the guidance. Quote Link to comment Share on other sites More sharing options...
TaxCPANY Posted April 16, 2008 Report Share Posted April 16, 2008 My client's mother lives in Italy. She was formerly married to a US citizen and collects Social Security Income. Where does this income get reported on the 1040NR? Does she even have to file a 1040NR? Thanks for the guidance. 1040NR is meant for someone with income "effectively connected with U.S.-source [business or investment] income;" so, no, your client's mother is off the hook -- especially as it seems the SSA check is her only fiscal connection with U.S. There probably also is a clause in the U.S./Italy Tax Treaty exempting her mere receipt of retirement income from U.S. taxation -- as almost always is the case. I'm too toast to refresh my grasp of relevant cites, tonight, but, after 23 years keeping expats and non-resident aliens in compliance, my memory keeps hitting the target even after wit's deserted me. Best regards, TaxCPANY Quote Link to comment Share on other sites More sharing options...
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