You're describing how a U.S. resident would handle this. I was asking about a U.S. citizen residing in Canada. According to the treaty, Canada Pension Plan payments to residents of Canada are not taxed in the U.S.
My question is whether these payments must be reported on a Canadian resident's 1040, and, if so, how. I've heard different opinions about whether a Form 8833 needs to filed, but the IRS instructions for this form are very clear that it does not. These instructions refer to Regulations section 301.6114-1(c), which says that reporting requirements on a Form 8833 are waived for "income derived from dependent personal services, pensions, annuities, social security and other public pensions."
