Per IRS Publication 915:
Under income tax treaties with Canada and Germany, social security benefits paid by those countries to U.S. residents are treated for U.S. income tax purposes as if they were paid under the social security legislation of the United States.
In other words, if you're a U.S. resident, you'd enter your Canadian CPP and OAS benefits as though you'd received a Form SSA-1099 from the Social Security Administration.
The U.S.-Canada tax treaty also applies to the Québec Pension Plan (RRQ). Note that the agreement only addresses government-issued Social Security benefits, not money received from private Canadian pensions.
TurboTax Online and TurboTax Desktop
Note: If your TurboTax navigation looks different from what’s described here, learn more.
- In TurboTax, open your return and search for SSA-1099, then select Jump to in the search results.
- On the Did you receive Social Security or Railroad Retirement benefits? screen, select Yes.
- On the Tell us about the benefits you received screen, check the first box for Social Security benefits (Form SSA-1099).
- Enter the total Canadian CPP and OAS payments you received during 2023 in Box 5.
- If you already have something in Box 5 from a previously entered SSA-1099, add your CPP/OAS benefits to the amount already there.
- In the uncommon situation where taxes were withheld from your payments, enter the total withheld during 2023 in Box 6.
- Select Continue and follow any additional instructions.
Mobile app instructions
Note: If your TurboTax navigation looks different from what’s described here, learn more.
- Sign into the TurboTax mobile app.
- Select Wages & Income and then Review/Edit or Pick up where you left off.
- Select Retirement Plans and Social Security, then Social Security (SSA-1099, RRB-1099).
- On the Did you receive Social Security or Railroad Retirement benefits? screen, select Yes.
- Under Tell us about the benefits you received, tap the box next to Social Security benefits (Form SSA-1099).
- Enter the total Canadian CPP and OAS payments you received during 2023 in Box 5.
- If you already have something in Box 5 from a previously-entered SSA-1099, add your CPP/OAS benefits to the amount already there.
- In the uncommon situation where taxes were withheld from your payments, enter the total withheld during 2023 in Box 6
- Select Continue and follow any additional instructions.
