1040-NR Pension Tax Specialist

I need a US Enrolled Agent or CPA experienced with Form 1040-NR, Form 1042-S and US employer pension distributions.

Facts:

- I am a UK-resident nonresident alien and am not a US citizen or green-card holder.
- I lived and performed the relevant employment services in the United States during approximately 1999–2002.
- In December 2025, I received a single $17,401.47 lump-sum distribution from my former US employer’s cash-balance defined-benefit pension plan. It was not a 401(k).
- The entire benefit relates to post-1986 employment performed in the United States.
- Form 1042-S reports pension income code 15 and $5,220 of US federal tax withheld.
- The plan was employer-funded, with no known employee after-tax contributions.
- I was aged 60 when the distribution was made.
- I had no other relevant US income or deductions during 2025.
- I have a US Social Security number.
- No 2025 Form 1040-NR has yet been filed.

Required work:

1. Confirm whether the distribution should be reported as effectively connected pension income on Form 1040-NR lines 5a/5b or treated in another manner.
2. Calculate the final US tax and expected refund.
3. Prepare, sign and electronically file the 2025 Form 1040-NR and claim the Form 1042-S withholding.
4. Identify and prepare any necessary schedules, disclosures or attachments.
5. Provide reasonable assistance if the IRS raises a Form 1042-S matching query.

Applicants must be an actively licensed US CPA or IRS Enrolled Agent with a current PTIN, authority to sign the return as paid preparer, and demonstrated experience with Form 1040-NR pension income reported on Form 1042-S. Please do not submit a generic proposal: address the preliminary reporting treatment, expected refund, fixed fee and who will personally prepare and review the return. Draft required within 5–7 days of engagement and final return within 10 days. They should not file until I have reviewed and approved it.

This engagement is for the US return only. UK tax advice is being handled separately.

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來源：Freelancer.com | 出價次數：2 | 剩餘時間：6 日 | 專案類型：固定預算