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Who is taxed. Benefits are included in the taxable in- come (to the extent they are taxable) of the person who has the legal right to receive the benefits. For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxa- ble to you. One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. Repayment of benefits. Any repayment of benefits you made during 2022 must be subtracted from the gross ben- efits you received in 2022. It doesn’t matter whether the repayment was for a benefit you received in 2022 or in an earlier year. If you repaid more than the gross benefits you received in 2022, see Repayments More Than Gross Benefits, later. Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. Your repayments are shown in box 4. The amount in box 5 shows your net ben- efits for 2022 (box 3 minus box 4). Use the amount in box 5 to figure whether any of your benefits are taxable. Example. In 2021, you received $3,000 in social se- curity benefits, and in 2022 you received $2,700. In March 2022, the SSA notified you that you should have received only $2,500 in benefits in 2021. During 2022, you repaid $500 to the SSA. The Form SSA-1099 you received for 2022 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment). The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500). Tax withholding and estimated tax. You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad re- tirement benefits. If you choose to do this, you must com- plete a Form W-4V. If you don’t choose to have income tax withheld, you may have to request additional withholding from other in- come or pay estimated tax during the year. For details, see Pub. 505, or the Instructions for Form 1040-ES. U.S. citizens residing abroad. U.S. citizens who are residents of the following countries are exempt from U.S. tax on their benefits. • Canada. • Egypt. • Germany. • Ireland. • Israel. • Italy. (You must also be a citizen of Italy for the ex- emption to apply.) • Romania. • United Kingdom. The SSA won’t withhold U.S. tax from your benefits if you are a U.S. citizen. The RRB will withhold U.S. tax from your benefits un- less you file Form RRB-1001, Nonresident Questionnaire, with the RRB to provide citizenship and residency infor- mation. If you don’t file Form RRB-1001, the RRB will con- sider you a nonresident alien and withhold tax from your railroad retirement benefits at a 30% rate. Contact the RRB to get this form. Lawful permanent residents. For U.S. income tax pur- poses, lawful permanent residents (green card holders) are considered resident aliens until their lawful permanent resident status under the immigration laws is either taken away or is administratively or judicially determined to have been abandoned. Social security benefits paid to a green card holder are not subject to 30% withholding. If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign ad- dress, the withholding tax is refundable by the SSA or the IRS. The SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. If the SSA can’t refund the taxes withheld, you must file a Form 1040 or 1040-SR with the Internal Revenue Service Center, Austin, TX 73301, to determine if you are entitled to a refund. You must also at- tach the following information to your Form 1040 or 1040-SR. • A copy of the Form SSA-1042S. • A copy of the “green card” unless you are a bona fide resident of American Samoa. • A signed declaration that includes the following state- ments: “The SSA should not have withheld federal income tax from my social security benefits because I am a U.S. law- ful permanent resident and my green card has been nei- ther revoked nor administratively or judicially determined to have been abandoned. I am filing a U.S. income tax re- turn for the tax year as a resident alien reporting all of my worldwide income. I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien.” Nonresident aliens. A nonresident alien is an individual who isn’t a citizen or resident of the United States. If you are a nonresident alien, the rules discussed in this publi- cation don’t apply to you. Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. You will receive a Form SSA-1042S or Form RRB-1042S showing the amount of your benefits. These forms will also show the tax rate and the amount of tax withheld from your benefits. Under tax treaties with the following countries, resi- dents of these countries are exempt from U.S. tax on their benefits. • Canada. • Egypt. • Germany. • Ireland. • Israel. • Italy. • Japan. Publication 915 (2022) Page 5