한국 공무원 퇴직금 세금 보고 - ASK미국

T**612**** 님 답변 답변일 7/6/2012 5:18:38 AM

“한국에서 공무원을 20년이상 하다가 정년퇴직이 아닌 중도에 퇴직하면 매월받는 연금,퇴직수당 일시금 및 명예퇴직수당을 받게 됩니다.
1. 이 모두 미국에서 세금을 납부해야 하나요.
2. 아니면, 매월받는 연금만 세금납부에서 제외되나요.
3. 아니면 모두 세금을 내지 않아도 되나요.”-----> Income received from foreign pensions or annuities may be fully or partly taxable, even if you do not receive a Form 1099 or other similar document reporting the amount of the income.As a general rule, the pension/annuity articles of most tax treaties allow the country of residence (as determined by the residency article) to tax the pension or annuity under its domestic laws. This is true unless a treaty provision specifically amends that treatment. Some treaties, for example, provide that the country of residence may not tax amounts that would not have been taxable by the other country if you were a resident of that country. In some cases, government pensions/annuities or social security payments may be taxable by the government making the payments, Korea in tis case. There also may be special rules for lump-sum distributions.As you live in the US and receive a pension/annuity paid by a payor from Korea , you must claim your desired treaty withholding exemption on the form, and in the manner specified by the Korean government. If theKorean government, and/or the korean withholding agent, refuses to honor the treaty claim, you need to make the treaty claim on your income tax return, or other prescribed form, filed with Korea. Additionally, you may be able to claim a Foreign Tax Credit on your U.S. federal individual income tax return for any foreign income tax withheld from your foreign pension or annuity.
Most income tax treaties have special rules for social security payments. In many cases, foreign social security payments are taxable by the country making the payments, Korea in this case. Unless specified otherwise in an income tax treaty, foreign social security pensions are generally taxed as if they were foreign pensions or foreign annuities. Unless a tax treaty allows it, they are not eligible for exclusion from taxable income the way a U.S. social security pension might be. PLEASE contact the IRS for more accurate info in detail.

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