But if a pension is exempt because a treaty says so (a government pension received by a U.S. citizen living in Canada, for example), is it still reportable? If so, how? I've seen conflicting opinions on whether a Form 8833 needs to be submitted with the tax return, even though the IRS instructions for this form clearly say that it doesn't apply to pensions.
If it's not reportable, then it can simply be omitted from a tax return? IRS Publications 54, 597 and 901 say nothing about reporting requirements one way or the other.
