sahababu, as I understand the providend fund scheme, it grows and is available to you only when you retire --- the earnings are tax free but only at distribution time. By that logic, I do not believe you have to declare and / or pay taxes on the earnings in the USA. However, if your long term plan is to settle down in the USA and retire here, it may be worth considering whether it is advantegous to you to declare the earnings now and get it out of the way.
Also note that if the amount is large enough >= US$90K, and depending on your filing status, there may be FATCA reporting requirement.
Is there anything else I can help you with ??---pk
