US Citizen and resident is receiving retirement benefits from Canada Pension Plan. Is this taxed like SS benefits? If so, how do you enter it, by adding it to SS income on the SSA 1099? My inclination is to treat it like a 1099R or perhaps just misc. income on line 21. Comments?
If this was from the UK, would it be different?
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Frank S. Duke, Jr. CPA Cincinnati, OH USA
The answer is right on page 2 of Pub 597 on the treaty. Treat it as if it was US Social Security income just like it appears in Box 5 of a US SSA-1099.
No idea, but the Canada treaty is at
Frank - Yes if it was from the UK it would go on line 21 and identified as such. The US/UK treaty is different. The canadian/US treaty in 1998 made it so they could treat this as US SSA and combine it in the same line 20a with the proper conversion rates applied.
The treaty states that it will be taxed in the country of residence.
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