Canadian Pension?

[zeros]

Client receives a small pension (social security) from Canada as she was previously a Canadian citizen and lived there. Is this added to the 1040? Canadian return?

[David1980]

If it is from the Canada Pension Plan (CPP), Quebec Pension Plan (QPP), or Old Age Security (OAS) to a US resident it's taxed like US social security to the US resident.

See IRS Publication 597 page 2.

[JG EA]

I had to look this up again and just wanted to say thank you for your research post.

[RitaB]

Don't forget to convert to US dollars

Here's a link:

http://www.x-rates.com/calculator.html

[Burke]

Just had to do this and do it every year. I get the historical quotes from this site for the whole year (each month) and divide by 12 to get the average for the year.