To claim US Social Security benefits as a Non-Resident Alien (NRA) in 2026, one will have to maneuver a particular set of regulations that address the topic of taxation, the legislation of residency, and international treaties. Being a former expat employee or a wife of the US citizen, it is essential to know all these requirements in order not to have your payments unexplained and overtaxed.
The 25.5 percent Mandatory Tax Withholding
In the case of NRA, the flat-rate tax withholding will have the greatest effect on monthly benefits. The Social Security Administration (SSA) is mandated by law to tax 85 percent of your overall benefit amount at 30 percent. This formula will give you a flat tax of 25.5 percent which will be deducted when the money gets into your account. This rate is applicable to all US residents unlike the taxpayers living in the US where the taxes are paid on a sliding scale, unless there is a particular tax treaty which gives it a relief. This reduces the gross amount in your benefit statement greatly to the net amount in your check.
Totalization Agreement Exemptions
You might not pay the 25.5 percent withholding in case of you living in a country that has a Social Security Totalization Agreement with the United States. By 2026, the US has bilateral agreements with 30 countries – such as the UK, Canada, Japan, and the large part of the European Union. These treaties eliminate the possibility of taxation twice and are able to lower your withholding rate to 0%. To receive such benefits, you must generally have to produce evidence of tax residence in the treaty country and you may be asked to file Form W-8BEN to affirm your tax residence status.
The Six-Month Residency Rule
One of the biggest traps of NRAs is the so-called six-month rule, and it may result in the complete suspension of benefits. As a rule, you will cease making payments on the sixth full, consecutive calendar months when you are not a US citizen and are not in the United States. You have to visit the US to reboot them, and spend 1 whole calendar month (first minute on the first day until the last minute of the last day). Nevertheless, there are numerous exceptions to this suspension applicable to many NRAs provided that they are citizens of certain nations that made a treaty with the US or completed at least 40 credits (approximately 10 years) of work under the US system.
Annual Report and Form SSA-1042S
You will receive Form SSA-1042S in January of every year, this is your annual benefit statement. This form discloses the gross benefits disbursed and the US federal tax withheld in the last one year. It is an essential document to your local tax returns in your country of residence. In case you think that more tax than was charged on you- maybe because of a benefit under a treaty that was not granted- then you can file a US tax return on form 1040-NR and claim a refund of the IRS.
Illegal Countries and Remittance Limits
You must not be a citizen of a restricted nation because US Treasury Department does not send Social Security benefits to those countries even though you meet all the eligibility criteria. These are Cuba and North Korea in the year 2026. Upon relocating to any of these places, your benefits will not be given to you until the time you relocate to a country where the US is allowed to pay benefits. To customers in other foreign destinations, the SSA highly encourages International Direct Deposit that would bypass the delays and risks linked with physical checks, but it is not accessible in all countries that have compatible banking infrastructures.
2026 NRA Benefit Snapshot
| Rule | Default Requirement | Treaty / Credit Exception |
| Tax Withholding | 25.5% Flat Rate | Can be 0% via Treaty |
| Payment Stop | 6 Months Outside US | Exempt with 40 Credits |
| Reporting Form | Form SSA-1042S | Varies by country |
| Restricted Zones | No payments to Cuba/N. Korea | Benefits held until relocation |
Frequently Asked Questions
1. Is the 2026 COLA used on the non-residents?
Yes. Every beneficiary, such as NRA, is given the 2.8% Cost-of-Living Adjustment (COLA) of 2026. But the extra amount will also be subject to the 25.5% tax withholding.
2. Do I qualify with a US bank account when I am living overseas?
Yes, you will still be able to use a US bank account to get benefits as long as you live as an NRA. Nevertheless, you should still report your foreign address to the SSA so that you are taxed at the right rate of NRA.
3. But what would be the case should I visit the US once a week?
A visit of one week typically will not be sufficient to restart the six-month clock in case you have been out of benefit. You need to stay in the US during one entire calendar month (i.e., come July 31, stay until September 1).
Disclaimer
The information is not meant to be a piece of information. You may verify the officially sources our intention is to make available correct information to all users. To find out the official recommendations and country-specific regulations, refer to the International Programs of the Social Security Administration and IRS Guide to Non-Resident Aliens (Pub 519).
