This guide outlines how your citizenship and mailing address can affect your ability to contribute to a US-based 401(k) plan or individual retirement account (IRA).
📍 For purposes of this article, references to the “United States” or “US” include territories of the United States.
Although Guam, Puerto Rico, and the US Virgin Islands are located outside the continental US, they are US territories, not foreign countries. For 401(k) and IRA purposes:
These regions use US banking systems (ACH may be available, depending on the bank)
Mailing a check to these locations is considered domestic, not international
Eligibility
For the purposes of this article, an alien is an individual who is not a US citizen or US national as that is defined by the IRS. An alien can be a non-resident alien (NRA) or a resident alien (RA). An NRA is any alien who does not pass either the green card test or the substantial presence test, also defined by the IRS.
401(k) plans
A NRA who does not earn US-sourced income is not eligible to participate in Gusto by Guideline 401(k) plans. If you are an RA or a NRA who earns US-sourced income, you are generally eligible to participate in your employer’s 401(k) plan as long as you meet the plan's eligibility requirements (applicable to all employees), such as age or length of service requirements.
Provided you meet the requirements above, you will be able to participate in the 401(k) plan with the same rights and benefits as a US citizen.
IRA
You must have US-sourced income in order to make a contribution to an IRA.
Distributions and rollovers
Submitting a distribution request to be sent to an international address
To request a cash distribution for delivery to an international address, you need to:
Contact us for the appropriate paper distribution form to manually complete
Complete either an IRS Form W-9 or a W-8BEN, as applicable
Submit both the distribution form and IRS form W-9 or W-8BEN. You can upload these forms through the Shared Files page of the Documents tab accessible through the main menu of your dashboard.
Payment options for distributions delivered outside the US
Payment method | Delivered to an address within the US | Delivered to an address outside the US |
ACH transfers | ✅ Yes (US banks only) | ❌ Not supported |
Paper check | ✅ Yes | ✅ Yes (mailed outside the US) |
Wire transfers | ❌ Not supported | ❌ Not supported |
Bank info entry | US and international details accepted | International info accepted, but results in mailed check |
💡 If you enter an international bank account number, please note that we can only mail a physical check. ACH is only supported for US bank accounts.
Taxes on distributions delivered outside the US
Please see Distributions, International Addresses & Related US Federal Tax Withholding for information on US federal tax withholding on distributions sent to an address outside of the US.
Can I rollover my funds to a retirement plan in another country?
Generally, no. The IRS does not allow rollovers from a 401(k) or IRA into foreign retirement plans, including Canadian RRSPs or pensions in the EU, UK, or Australia.
Any attempt to move rollover eligible funds abroad will be, subject to:
20% (or 30%) mandatory withholding
Potential early withdrawal penalty
Possible taxation in the destination country
💡 Some tax professionals in Canada or the UK may suggest workarounds, but these are complex and carry risk. We recommend consulting a qualified cross-border tax advisor before attempting these strategies.
How do I update my address to an international address?
You can update your address by logging into your account and navigating to Settings > Personal Settings. Be sure to:
Enter your full international mailing address accurately
Include a valid country and postal code
Use the appropriate format based on your country (e.g., province, region).
If you're unable to update your address online, contact our support team for assistance.
How long does it take for a check to arrive outside the US?
Delivery times vary based on your location and local postal services. On average, here’s what you can expect:
Canada/UK/Western Europe: 2-3 weeks
Asia/South America: 3-5 weeks
Remote areas: up to 6 weeks
We recommend verifying your mailing address in your account before requesting a distribution. Expedited international shipping is not currently available.
Will I receive my check in my local currency?
No. All checks are issued in US dollars. Your local bank may convert the funds into your local currency, subject to its exchange rates and fees.
Quick guide for distributions sent outside the US
Topic | 401(k) and IRA distributions delivered outside of the US |
ACH transfers | ❌ Not supported |
Paper checks | ✅ Mailed internationally |
Update address to international | ✅ Via Personal settings |
Check arrival time | ⏳ 2–6 weeks |
Rollover to foreign plan | ❌ Not allowed |
U.S. territories (e.g. PR, Guam) | Considered domestic |
Currency conversion | 🏦 Handled by your local bank |
Having a 401(k) or IRA distribution delivered outside the US involves extra considerations, especially around taxes, payment timing, and currency conversion.
Make sure to:
Update your mailing address before requesting a check
For non-US Citizens, understand tax treaty benefits (if applicable)
Consult a qualified tax professional if you're unsure about how your distribution will be taxed locally
This content is for informational purposes only and is not intended to be taken as tax or legal advice. Please contact a qualified professional for further information.