Many Ways to Claim Benefits
A married couple can collect Social Security benefits in a variety of ways. Research by the Center for Retirement Research at Boston College has shown that the right combination of claiming ages and Social Security benefits can significantly increase a couple’s income. Widows and widowers also have room to maneuver, as I explain in my book “Ubezpieczenie Społeczne Social Security” (“Social Security”).
Immigrants should pay special attention to retirement matters, because their situation is affected by additional factors: immigration status, a Polish pension or disability pension, country of residence, and changes in their tax situation after moving to Poland. For people returning to Poland, the book “Emerytura reemigranta w Polsce” (“A Returning Emigrant’s Pension in Poland”) is indispensable.
Your Years of Work Are Not Lost
In the past, a Polish immigrant lost everything if he or she did not reach 40 quarters of work in the United States: no Social Security retirement benefit was paid, and the contributions were not refunded.
That changed on March 1, 2009, when the Polish-American social security agreement came to the rescue. If we have between 6 and 39 quarters of legally credited work in the United States, periods of insurance in Poland can fill in the missing periods of coverage in the United States. This is called totalization (often described as “combining pensions”), although that description is imprecise. It is not the pensions that are combined, but the periods of coverage.
Benefits for a Wife (Husband) in Poland
The Polish-American social security agreement is good news for divorced spouses and spouses left behind in Poland.
Family members of American workers who live in Poland (widows, widowers, minor or disabled orphans, spouses, former spouses, minor or disabled children) may be entitled to Social Security family benefits on the same terms as if they lived in the U.S. Family members do not have to be U.S. citizens or green card holders, or even have a Social Security number, in order to collect the family benefits they qualify for in Poland. The old requirement of having been married for 5 years on American soil has also been abolished.
Since March 1, 2009, families of American workers who qualify for survivors benefits can receive them in Poland just as if they lived in the United States.
If a worker worked in the United States for less than 10 years, he or she may be entitled to a “totalized” benefit, of which a wife may receive half. Totalized benefits, their reductions and the ins and outs of the Polish-American pension agreement are explained in my book “Emerytura polska i amerykańska” (“Polish and American Pensions”).
Retirement Benefits for Undocumented Immigrants
We know that to get Social Security retirement benefits you need to work at least 10 years and reach retirement age (62; full retirement age is 66 to 67, depending on your year of birth; for those born in 1960 or later, it is 67). Undocumented immigrants must meet additional conditions. Under the Social Security Protection Act of 2004, people who file applications after January 1, 2004 must:
- either have had any Social Security number (whether or not it authorized work) assigned to them by the SSA before January 1, 2004, or
- have obtained, after January 1, 2004, a Social Security number that authorizes work (that is, have obtained legal immigration status, at least for some time), or
- have entered the U.S. in the past on a business visa (B-1) or as a crew member on a D-1 or D-2 visa.
In other words, for more than 20 years now, since 2004, undocumented immigrants who never had a valid Social Security number and still have not regularized their immigration status have had no chance of receiving Social Security retirement or disability benefits. Working under someone else’s number or a fake number, or under a taxpayer identification number (ITIN), disqualifies the applicant. The only advice for them is to regularize their immigration status. These rules apply only to people who apply for retirement or disability benefits after January 1, 2004. If someone was awarded benefits earlier, they will not be taken away.
The rules become even more complicated if someone had a Social Security card issued earlier, if they lost their legal status, and if they have family members who want to collect benefits on their record.
When You Return to Poland
Many people put in ten years of work and then, at age 40 or 50, go back to their family in Poland, who have long missed them, counting on the generous benefit shown in their SSA statement. That is a mistake. When the Social Security Administration estimates future benefits, it assumes that the person will keep earning at a similar level as in the most recent year until age 67. Once that person stops working, his or her average earnings drop, so the benefit will turn out to be much, much smaller. In addition, benefits paid in Poland to people who are not U.S. tax residents (people without U.S. citizenship and without a green card) will be reduced by a 25.5 percent nonresident tax. Be aware of all the deductions and the exceptions to them, so that you know what kind of benefit you can count on in Poland.
A Quarter Less in Poland
Non-U.S. tax residents (people without U.S. citizenship and without a green card) returning to Poland have 25.5 percent withheld in the U.S. as non-resident tax (30% of 85% of Social Security benefits, which comes to 25.5%). Unfortunately, the new Polish-American tax treaty signed in 2013 has still not entered into force – the 1974 treaty remains in effect – and that treaty did not eliminate this tax either. Just as since 1974, Poles still pay this tax, while citizens of many countries are completely exempt from it. As many as nine countries have treaties with the U.S. that fully exempt Social Security benefits from tax, and a tenth, Switzerland, has them reduced to 15%. They are: Canada, Germany, Ireland, Israel, Italy, Japan, the United Kingdom, Egypt and Romania, plus Switzerland.
The new Polish-American tax treaty signed in 2013 does not provide for an exemption either: under its Article 18(3), social security benefits paid to a resident of the other country are taxable only in the country that pays them. I present a critical assessment of this treaty, negotiated by Poland’s Ministry of Finance, in the article “Spartaczona Umowa podatkowa: Polonia nadal bita podatkiem dla nierezydentów” (“A Botched Tax Treaty: Polish Americans Still Hit with the Nonresident Tax”) at www.PoradnikSukces.com.
The 25.5 percent tax on Social Security is not withheld from U.S. citizens. The conclusion: if you plan to retire to Poland, try to obtain U.S. citizenship.
The Windfall Elimination Provision – No Longer in Effect
If you received two pensions, a Polish one and an American one, you were subject to the “Windfall Elimination Provision” (WEP) – a clause that reduced Social Security benefits (retirement or disability benefits) by at most half of your Polish benefit (plus the rate of inflation since the year you turned 62), or by half of your average indexed lifetime earnings, or by an annually set maximum amount ($587 in 2024), whichever was smaller.
The good news is that WEP (as well as the Government Pension Offset – GPO) was repealed by the Social Security Fairness Act, a law signed by President Biden on January 5, 2025, which applies retroactively – to benefits payable from January 2024. So today we can collect a Polish and an American pension (or disability benefit) without this reduction.
In Case of Deportation
In most cases, deported persons will not receive Social Security benefits.
If a retiree receives a final order of deportation, the Department of Homeland Security notifies the Social Security Administration, which suspends the retirement or disability benefits. These benefits can be paid again only when the immigrant regains a green card, that is, permanent resident status.
The family of a deported retiree (a wife or minor children) can continue to receive their benefits if they are U.S. citizens. If they are not U.S. citizens, they can receive benefits based on their family relationship with the deported person only while in the U.S.
Note: Suspension of deportation does not disqualify a retiree or disability beneficiary from receiving benefits.
The rules on suspending Social Security for deported persons are complicated. You can read about them here: www.ssa.gov/OP_Home/ssact/title02/0202.htm and secure.ssa.gov/poms.nsf/lnx/0302635001. You should consult a competent attorney about your specific situation.
Updated October 2026.
