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Canadian & U.S. Tax Issues

Question:   Are the Canada Pension Plan and Canadian Old Age Security Benefits taxable? If they are, please tell me where they should be entered on Form 1040.


Answer:   Benefits paid under the Canada Pension Plan (CPP), Quebec Pension Plan (QPP), and Old Age Security (OAS) program:

  • If the recipient is a resident of the United States—
    • are taxable only in the United States if the recipient is a resident of the United States,
    • are treated as U.S. social security benefits for U.S. tax purposes, and
    • are reported on Form 1040 (PDF), U.S. Individual Income Tax Return or Form 1040A (PDF) on the line on which U.S. social security benefits would be reported.
  • If the recipient is a U.S. citizen or green card holder who is a resident of Canada are taxable only in Canada.

NOTE:  Refer to Tax Topic 423 for information about determining the taxable amount of your benefits.


Additional Information:

Category: Aliens and U.S. Citizens Living Abroad

Subcategory: Canadian & U.S. Tax Issues


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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224


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Page Last Reviewed or Updated: January 17, 2012