Tax Considerations for Out-of-State or International Retirees
If you live outside California—or outside the United States—there are a few additional things to keep in mind when it comes to how your SCERS retirement benefit is taxed and how withholding works. This page outlines key considerations for out-of-state and international retirees.
Living Outside California
If you are a non-California resident:
- SCERS does not withhold state income tax for other states.
- You may still be required to report your SCERS benefit as taxable income in your new home state.
- You are responsible for complying with your state’s tax laws and may need to make estimated tax payments directly to your state tax authority.
If you previously had California state tax withholding but no longer live in California, you may wish to update your withholding election. Submit a new SCERS Tax Withholding Form (Form 6190) to make that change.
Living Outside the United States
If you are residing outside the U.S.:
- SCERS retirement benefits are still subject to U.S. federal income tax.
- Federal tax withholding will continue unless you submit an updated election form.
- You may also be subject to local tax requirements depending on the country you reside in.
Some countries have tax treaties with the U.S. that may affect how your retirement income is treated. SCERS does not provide guidance on foreign tax law or treaty interpretation.
If you’re living abroad or planning an international move:
- Consult a tax advisor who specializes in expatriate or cross-border tax issues
- Stay informed about any reporting requirements in both the U.S. and your country of residence
Keeping Your Records Current
No matter where you live, it’s important to keep your address, contact information, and withholding elections up to date. This ensures you continue receiving your benefit and tax forms without interruption.
To update your contact information, log into the MySCERS portal.