For IRS reporting requirements, report the income in the social security section of your tax return, then make an adjustment on the line 8 of Schedule 1 as a negative number, Then it will transfer the total of Schedule to the 1040, line 8a. It will net to zero on your tax return.
To remove the income from your return;
Select Less Common Income,
Miscellaneous Income,
Other Reportable Income. Enter a description, then a negative number. See the below links.
Claiming Tax Treaty Benefits | Internal Revenue Service
If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, withholding for certain items of income, you should notify the payor of the income (the withholding agent) of your foreign status to claim the benefits of the treaty. In addition, you should complete Form 8833 Treaty-Based Return Disclosure, and attach it to your 1040.
You will need to print and mail your return and attach the completed Form 8833 to your return before mailing. You cannot e-file.
Claiming Tax Treaty Benefits
Form 8833
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