Postretirement Death Benefit Application Package Page 16
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17American Federation of Musicians & Employers’ Pension Fund
P.O. Box 2673, New York, New York 10117-0262
Phone: (212) 284-1200
Toll Free Phone: (800) 833-8065
Fax: (212) 284-1298
Website:
Notice for Foreign Resident Payee
U.S. Federal Income Tax Withholding
The United States Internal Revenue Service (IRS) requires the Fund to presume that a payee is a
Non-Resident Alien and subject to 30% non-resident alien withholding on benefit payments (as
defined and discussed below) unless the Fund has a Social Security Number (SSN) on file for
the payee and the Fund has a mailing address for the payee in the United States or in a foreign
country with which the United States has an income tax treaty (that provides that, if the payee is
resident in that country, the payee would be exempt from United States tax on this benefit
income). For this reason, it is important that the Fund have the correct Federal Tax Withholding
documentation including a Social Security Number (SSN) or Individual Taxpayer Identification
Number (ITIN) from participants and beneficiaries with foreign addresses.
You are a Non-Resident Alien (NRA) if you are not a citizen of the United States (US) (or
are otherwise treated as a US person – e.g., as a resident alien – under the federal tax law).
• Generally, a 30% non-resident alien withholding rate will apply unless certain
requirements are met.
• If you reside in a country that has an income tax treaty with the US, you may be eligible
to have no withholding apply or be eligible for a non-resident alien withholding rate less
than 30%.
• If you reside in a country that does not have an income- tax treaty with the US, a 30%
non-resident alien withholding rate will apply.
• You must provide the Fund Office with an original IRS Form W-8BEN including your
ITIN to avoid an automatic 30% federal income tax withholding on your monthly
benefits. If a completed Form W-8BEN is not received and processed by the Fund Office
before payment of your pension benefit begins, the Fund is required to withhold federal
income tax at 30% until a completed Form W-8BEN is received and processed by the
Fund.
• If you do not have a SSN and are not eligible for one, you must get an ITIN before
completing the Form W-8BEN. Apply to the IRS for an ITIN using IRS Form W-7 (see
the URL below).
10-15-2014
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