Here are a couple of articles (1, 2) regarding the non-recognition of the RESP by the IRS. Ideally we’d have an official IRS link, but sometimes those are scarce when it’s a non-issue for U.S. tax, and everyone’s interpretation is based more on what the IRS doesn’t say than on what it does say. (You can find many more like these, however.)
The IRS does tell us specifically about the tax-deferral of the RRSP (in this news release), and how Form 8991 is no longer needed for that. However, there’s no deduction on a U.S. return for the contributions a U.S. resident makes here (only a treaty-based position for U.S. persons in Canada in an employer-sponsored group plan).
@sv_siri, here’s an interesting article discussing that aspect of the RRSP, and some others...
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