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.
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