Help - NonResident Alien tax return

[cpabsd]

My client's mother lives in Italy. She was formerly married to a US citizen and collects Social Security Income. Where does this income get reported on the 1040NR? Does she even have to file a 1040NR? Thanks for the guidance.

[TaxCPANY]

My client's mother lives in Italy. She was formerly married to a US citizen and collects Social Security Income. Where does this income get reported on the 1040NR? Does she even have to file a 1040NR? Thanks for the guidance.

1040NR is meant for someone with income "effectively connected with U.S.-source [business or investment] income;" so, no, your client's mother is off the hook -- especially as it seems the SSA check is her only fiscal connection with U.S. There probably also is a clause in the U.S./Italy Tax Treaty exempting her mere receipt of retirement income from U.S. taxation -- as almost always is the case.

I'm too toast to refresh my grasp of relevant cites, tonight, but, after 23 years keeping expats and non-resident aliens in compliance, my memory keeps hitting the target even after wit's deserted me.

Best regards, TaxCPANY