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Article 19. SOCIAL SECURITY PAYMENTS

U.S. Income Tax Treaty — Technical Explanation - 1976 · 2026-10-03 edition · updated 2026-10-04 · United States

This Article provides that social security payments and other public pensions, e, g. • railroad retirement benefits, paid by one Contracting State to an individual who iS a resident of the other Contracting State

(or, in the case of such payments by the Philippines, to an individual who is a citizen of the United States) will be taxable only in the first­ mentioned Contracting State. Payments described in Article 20 (Govern­ mental Functions) are not covered by this.Article.

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▸Contents — U.S. Income Tax Treaty — Technical Explanation - 1976
U.S. Income Tax Treaty — Technical Explanation - 1976

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