CCA 201412016
Pensions
ID:
UILC:
CCA_2014012710484651
894.11-00
[Third Party Communication:
Date of Communication: Month DD, YYYY]
Number: 201412016
Release Date: 3/21/2014
From:
Sent: Monday, January 27, 2014 10:48:47 AM
To:
Cc:
Bcc:
Subject: RE: Pension withholding case
I agree that, based on these facts, the treaty allows both countries to tax and requires the US to allow credit for the other country’s tax. The US tax should be withheld as if there were no treaty. The taxpayer would need to file a 1040NR to claim the credit.
Source: view the official PDF
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