Hi!
Short description: This year being US permanent resident I got my German pension contributions refunded from the time I wasn't considered as US person. Shall I include lump sum refund as "income" during tax filling for current year?
Details: Prior to move to US I was working in Germany for 3 years. This "limited" time of my German residency made me eligible to refund now my pension contributions done for German Pension and Social Security funds. Due to the fact I was not considered as US-person in any aspect I never filled any tax documents for US prior to my relocation. My income during German residency wasn't reported and wasn't taxed from US side. Only local German taxes been paid.
In current situation my pension contributions from the time I wasn't considered as US-person are refunded (as lump-sum) at the moment I am considered as US-person.
I wonder if amount refunded should be included into tax filling for current year.
Similar cases: Most of the comments found on internet are written from perspective of US-person temporarily moved abroad and back. In such situation declaration of pension contributions refund as income is not required because US-person still had US tax filling in place while being abroad. In my specific situation I was not a US-person and IRS never saw those "abroad" income and contributions. Will they be interested to get taxes from the sum related to the time they had no jurisdiction on me?
Thank you for hints and comments!
