Yes, these are considered foreign income, but whether they are actually taxable depends on the specific nature of the payments (maternity pay vs. child allowances) and the tax treaty between the U.S. and the country providing them.
If taxable, here is how it is reported.
- Federal > Wages & Income.
- Scroll to the very bottom to Less Common Income.
- Select Miscellaneous Income, 1099-A, 1099-C.
- Select Other Reportable Income.
- Description: Enter "Foreign Maternity Benefit" or "Foreign Child Allowance."
- Amount: Enter the total in U.S. Dollars (use the average 2025 exchange rate).
@garyl888
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