Tax forms change from 1099-R to 1042-S

[jzyirek]

I have a question, if I were to change from a Pension Retirement as a resident alien to a non-resident alien and leave the US and live in a country that doesn't pay taxes. If I were to receive a 1042-S but not a 1099-R would I still be responsible for the taxes that I had paid for the year? 

Assume I lived in the US on a 1099-R for 6 months and paid $2000 in federal taxes as a resident alien, and then decided to move to India and become a non-resident alien where the foreign tax treaty is 0% for the remainder of the year going forward. Should I have received a 1099-R for the portion of taxes that I paid or would it have been combined onto my new 1042-S for that year?

Basically I would like to know if I should receive a 1099-R and a 1042-S?

[pk]

@jzyirek , Namaste ji.

I am not sure  that  I understand  situation fully.

(a) The pension you are talking about -- is it from US sources  or from foreign sources ?     is it from private employment or govt sources  ( such as Social Security /  military / Civil etc. )

(b) Is it an annuity  that you bought/invested in or what ?

(c) Are you saying  that if you are a resident of India then the pension would not be taxed  ( irrespective of the source country )?

I will circle back once I hear from you --yes ?

[jzyirek]

@Namaste ji,

I’m sorry this is more of an inquiry, as I can’t find info on the IRS pages and can’t reach them. 

The pension is US and by the government.

It’s annuity and interest.

Worked and retired as a resident alien. Decided to move back to India after 6 months of taxed pay on 1099R.

India has a tax treaty of 0% so last 6 months of the year is tax free.

Received a 1042S for the 6 months tax free, but no 1099R for the taxed portion while in US.

My question was should I have received a 1099R?

[pk]

@jzyirek , Namaste ji.

Since India  and US has a tax treaty, the pensions/ annuity/ passive earnings  from sources  in either country is taxable by one or the other or both -- according to article 19 and 20 of the said treaty.    So I do not believe makes any difference whether you get a  1099-R, SSA-1099 or 1042-S.    Your residency may dictate  whom gets to tax this income  ( generally US  Social Security / govt. pensions etc. are  Taxed ONLY by US  ).

Please read through this  treaty  docs.

India - Tax treaty documents | Internal Revenue Service (irs.gov)

Sorry I could not bring you better news.

Is there more I can do for you ?

Namaste ji

pk