Form SSA-1042-S: Non Resident Social Security Benefits

The SSA-1042S, titled "Foreign Person's U.S. Source Income Subject to Withholding," is a tax form issued by the Social Security Administration (SSA) to non-resident aliens who received Social Security benefits in the previous year. Unlike the SSA-1099 form used for U.S. citizens and residents, the SSA-1042S reports the total amount of benefits received and any income tax withheld.

Who Receives Form SSA-1042S?

  • You will receive Form SSA-1042S if you are a non-citizen residing outside the United States and received Social Security benefits in the prior year.
  • This form is not issued to recipients of Supplemental Security Income (SSI).
  • U.S. citizens and resident aliens typically receive Form SSA-1099 for tax reporting of Social Security benefits.

What is the Purpose of Form SSA-1042S?

The primary purpose of Form SSA-1042S is to inform you of the total taxable Social Security benefits you received and any taxes withheld. You will need this information when filing your U.S. tax return.

What Information Does Form SSA-1042S Include?

The form will detail the following information:

  • Your Name and Address
  • Payer Information
  • Taxpayer Identification Number (TIN)
  • Federal Income Tax Withheld

Do I Need to File a U.S. Tax Return with Form SSA-1042S?

Whether you need to file a U.S. tax return depends on your specific situation and the tax treaty (if any) between your country of residence and the United States. It's recommended to consult a tax professional familiar with international tax laws for guidance.

How Can I Get a Copy of My Form SSA-1042S?

You can access a copy of your Form SSA-1042S online through your Social Security account on the SSA website starting in February of the following year. You will also typically receive a paper copy in the mail.

What if I Have Questions About My Form SSA-1042S?

For questions regarding the information on your Form SSA-1042S, you can contact the Social Security Administration at 1-800-772-1213.

What if I Lose My Form SSA-1042S?

If you lose your Form SSA-1042S, you can request a replacement by contacting the Social Security Administration.