@ken777 If the pension is from the Chinese government AND the filer is not a citizen of the US or is a citizen and is not a resident then the pension is not taxable. In order to claim this exemption the filer must file form 8833.
If you are a resident or non-resident looking to file a US tax return we recommend using Sprintax to handle these issues.
Here are some pointers and a link to Sprintax.
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