AmyC
Expert Alumni

Deductions & credits

Tax treaties generally allow only the resident country to tax the income. See Taxation of Foreign Pension and Annuity Distributions. You can enter the income on your tax return. If she lives in Canada, you can subtract the income back out as miscellaneous other income as a negative amount.

 

See also:

About Publication 901, U.S. Tax Treaties

Tax Treaty Canada

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