I am a non-U.S. person who receives Social Security survivors benefits. What are my filing requirements?
When you receive survivors benefits as a non-U.S. person, the IRS will automatically withhold tax from your payments.
Therefore, you do not need to file a U.S. tax return as the IRS withholding rate (amount of tax withheld) is equal to the amount of tax due on survivors benefits received by a nonresident (a non-U.S. citizen without a Green Card).
Only if you receive income from other U.S. sources will you be required to file a nonresident tax return (Form 1040).