Do my Canada Pensions ( NR4-OAS & NR4 ) go in with my USA Social Security ( SSA-1099 ) ?

[MichaelDC · Accepted solution]

Yes. According to the IRS, "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 had received a Form SSA-1099 from the Social Security Administration:

1. In TurboTax, open your return and search for SSA-1099 (upper- or lower-case, with or without the dash).
   • Click the Jump to SSA-1099 link in the search results.
2. Select Yes, let's work on Social Security benefits and click Continue.
   • If you land on the SSA-1099 screen instead, skip to Step 4.
3. Check the first box (Form SSA-1099).
4. Enter the total Canadian CPP and OAS payments you received during 2015 in Box 5.
   • If you already have something in Box 5 from a previously-entered SSA-1099, simply add your CPP/OAS benefits to the amount already there.
   • (Uncommon) If taxes were withheld from your payments, enter the total withheld during 2016 in Box 6.
5. Click Continue and follow any additional instructions.

The U.S.-Canada tax treaty also applies to the Quebec Pension Plan (RRQ). Please note that the agreement only addresses government-issued social security benefits, not money received from private Canadian pensions.

Helpful Resources

• IRS Publication 915: Social Security and Equivalent Railroad Retirement Benefits
• US-Canada Income Tax Treaty
• Canada Pension Plan
• Old Age Security Pension
• Quebec Pension Plan

[briggs1]

Thanks!