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Form 1099-R or Form 4852 For Foreign Social Security Payments?

I am a U.S. citizen and reside in the USA.

The Swiss "Social Security Administration" will soon start crediting my bank account with monthly social security payments.

These payments are not the result of a totalization agreement between the U.S. and the Swiss social security administrations.

The Swiss government will not be sending me a Form 1099-R at the end of the year.

My reading of the tax treaty between the U.S.A. and Switzerland is that I will have to pay taxes in the U.S.A. for such social security payments.

Since the Swiss "Social Security Administration" will not be sending me a Form 1099-R, will I have to fill out such form on my own, or perhaps fill out Form 4852? (In either case I will not be able to supply a payer's TIN and might have to do a paper return...)

Thanks for your suggestions.

Reply to
tb
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You aren't the payer, so skip the 1099-R. You will have received statements from the pension administrators so you'll know what you'll need to report.

Literally, the statement received from US SSA isn't a 1099 but SSA's own form.

Reply to
Adam H. Kerman

Ok, thanks. Would you report such income on Line 5b, Line 6b, or Line 8 (via Schedule 1, Line 8z) of the 1040?

Reply to
tb

Both 5a and 5b. What part is the taxable part? I'm not sure. If it was subject to foreign tax as well, don't forget to take the credit.

Reply to
Adam H. Kerman

I could not find anything in the tax agreement that would indicate what part is taxable. I am therefore guessing that 100% is taxable...

Reply to
tb

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