Many non-resident aliens participate in US pension plans through a US payroll while on assignment in the US. It is common for non-resident aliens who were former resident aliens to hold their US retirement assets until they retire later while a non-resident and living outside of the US.
A distribution from a US pension plan to a non-resident alien, whether in the US or outside of the US, will be subject to the 30% tax
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Web page updated on 17 Mar 2025 15:51