You must report your total worldwide income subject to tax. If the US specifically excludes it, don't report it.
Report it as other income and list the type.
- Federal Taxes ->
- Wages & Income ->
- I'll choose what I work on -> scroll to the bottom and under
- Less Common Income select Start (or Update) for
- Miscellaneous Income
- Other reportable income and you can enter your own description(s) and amount(s)
