Can you elaborate on your question? I don't understand why maternity allowance from the government could be considered "foreign" income. Foreign income is income earned in the foreign country, such as Canada or Mexico. What government paid the maternity allowance? Were the checks paid to your child or your wife?
I am in California. Calif has a program called State Disability Income (SDI) where each employee pays into through the paycheck. SDI maternity payment is not taxable because the employee pays the premium.
