@dgee , first my apologies for such a delay in my response -- maafi kor do
1. EPF --as understand this scheme is similar to tax advantaged retirement savings plans ( like 401s) in the USA in the sense that (a) employee & employer contributes ( a fixed contribution plan ) as tax advantaged contribution; (b) there is loan facility available ; (c) distribution is available after retirement / age . But unlike the US version, India's EPF can be terminated ( don't know the exact conditions/ terms but probably transportable like US pensions), i.e. total distribution without tax penalty because the growth is not taxed -- like Roth. Thus for US tax purposes you have an account where there is basis for the in the transaction. It is unregulated retirement plan for US purposes. So at distribution, you enter the details as if it is from a US retirement plan -- gross distribution, Basis the amount you have contributed ( total accumulated amount ), call it total distribution. That should work. The only issue you may face is that if you are under 55, TurboTax would compute the 10% penalty, you probably can use one of the applicable dispensations ( I don't know your situation )
2. Gratuity, superannuation, leave / vaca encashment--- (a) these are based on earlier years of foreign employment and before you became tax resident and probably taxed at source; (b) at least some of these would have showed up on your W-2 had this been in the USA; (c) these are one off. Thus my opinion would be to recognize as "Other" income. This does mean that you will pay taxes on these as ordinary income but will not attract FICA ( and you US employer will not recognize and/or contribute ). If these are not taxed at source ( India ) then you will be taxed only once and sort of clean the books.
US-India tax treaty does not address this issue directly.
Does this make sense?
Is there more I can do for you ?
Namaste ji
pk
