Taxaton of 1099R benefits

[Ed Taxes]

Cleint teaches a UCSD and is retireing. Is not a US citizen, is a citizen of France. Here on a green card. Will be returning to France to live full time. How are the benefits taxed and who gets the tax, US or France??

[Kram BergGold]

First thing to try

Check out the IRS pub on tax treaties. This may have have the answer.

[Gary2]

If he's here on a green card, isn't he considered a US resident (regardless of where he physically lives), until such time as he relinquishes the immigration rights associated with the green card?

[Ed Taxes]

Thats the way I see, however, he will be returning to france next year and will get rid of the green card and stay in france. Will be getting a 1099R from employer pension plan. Looks like a 1040nr may have to be filed?