I am US cit, husband is US green card holder, married filing jointly. Do we report his Swedish pension (it's the Swedish "social security" equivalent) and get foreign tax credit or not report at all because tax treaty seems to say it's taxable only in Sweden. See Article 1 para 2, 4, 5 and Article 19 - which says pensions "paid out under provisions of the social security or similar legislation of a Contracting State to a resident of the other Contracting State or a citizen of the United States shall be taxable only in the first-mentioned State." Not reporting at all seems financially better because reporting and getting a tax credit won't cover the high tax he pays in Sweden, and I'm concerned that Hawaii will also want to apply state tax.
