Hello karenkailua:
Thank you for your kind words. In looking at the (1994) tax treaty between the United States and Sweden:
https://www.irs.gov/pub/irs-trty/sweden.pdf
I would agree that Article 19 (Pensions & Annuities) of that treaty tells us that the Swedish equivalent of Social Security is taxable only by Sweden, even where the recipient of such benefits may currently reside in the United States.
That would eliminate double-taxation of the pension benefits, but doesn't mean that the benefits are entirely tax free -- as they still remain taxable by Sweden. I don't personally know enough about the Swedish tax laws to know at what rate that tax may be; but my guess is that your husband can probably find that out, as well as figure out which tax form(s) to file in Sweden, given his language ability, and some internet research.
Thanks again.
