I am a resident of Canada and am receiving US social security benefits. How do I avoid double taxation, since I am paying on both US and Canadian returns in TurboTax.

[DoninGA]

See IRS Publication 597 Information on the United States–Canada Income Tax Treaty page 3 - https://www.irs.gov/pub/irs-pdf/p597.pdf#page=3

U.S. social security benefits paid to a resident of Canada are taxed in Canada as if they were benefits under the Canada Pension Plan, except that 15% of the amount of the benefit is exempt from Canadian tax.

You would not include your US Social Security benefits on a US federal tax return when those benefits are being reported on the Canadian tax return.

[joebio32]

I am a Canadian and live in Canada and receive a US pension from a hospital I worked at in the US and Social Security. Should  I be leaving these of my  US federal tax return when those benefits are being reported on the Canadian tax return?

[JohnB5677]

• If you receive a pension from the United States, you must include it in your Canadian tax return.
• Due to the tax treaty between the two countries, you can deduct any U.S. taxes paid on your pension, as well as 15 percent of any U.S. Social Security benefits.
• If you have been receiving U.S. Social Security benefits continuously since 1995, or if you are receiving death benefits for a spouse, you may be eligible for a 50 percent deduction.
• Canadian residents pay taxes on these benefits only to Canada.

[joebio32]

Thanks for your response. I was wanting to know what is necessary to fill out on my United States 1040 Individual Tax Return as far as income? On line 4c they ask for your Pension benefit and line5a they ask for Social Security Benefits. Would I just leave these blank? Seeing I am claiming them on my Canadian Tax return. If so should I still send them copies of my 1099-R tax forms? 

[DanaB27]

Yes, you would leave line 4c Pension benefit and line 5a Social Security Benefits blank. As JohnB5677 mentioned Canadian residents pay taxes on these benefits only to Canada.

[hayfroj]

where on the Canadian tax form should the tax exemption be entered?

[joebio32]

I finally got a response from the IRS I was able to avoid double taxation and wasn`t taxed for my Pension and Social Security on my  2019  US Tax Return. Would I be able to go back and amend previous years' taxes where I paid taxes on my US and Canadian taxes?

[LARS53]

I am in the same situation. 

I the IRS receives a copy of the SSA-1099, so if I do not report it it will raise a flag.

Somewhere I read that I should report it but then negate the income citing  resourcing due to the US-Canada tax treaty, but I cannot find how to do that

[MarilynG1]

Per Expert @dianew138 

"No, you do not declare the social security benefits on both returns. The IRS Publication 915 as well as the one shown below confirm it. U.S. social security benefits paid to a resident of Canada are taxed in Canada as if they were benefits under the Canada Pension Plan, except that 15% of the amount of the benefit is exempt from Canadian tax. 

• IRS Publication 597-US & Canada Income Tax Treaty
•  

You would not include your US Social Security benefits on a US federal tax return when those benefits are being reported on the Canadian tax return."

@LARS53 

[LARS53]

Thank you for your comment.

So if the IRS asks why I did not report it, the answer is because I reported it in Canada.

My tax accountant reported it in 2023, that may raise a flag, should I amend the 2023 return?

[DianeW777]

Yes. If your tax accountant reported the social security benefits on your US tax return and the Canadian tax return, and you live in Canada, then you should amend the 2023 US return. This is assuming any of it was taxable on your return. If none of the social security income was taxable on your US return, then there is nothing to amend.

@LARS53