By provision of the income tax treaty between the U.S. and Canada, benefits paid under the Canada Pension Plan (CPP), Quebec Pension Plan (QPP), and Old Age Security (OAS) program to a U.S. resident are taxable, if at all, only in the United States.
Even though the income is taxable in the US, income from these pension plans do need to be added as gross income in the the Foreign Tax Credit portion of your return in accordance with instructions for form 1116.
[Edited 02/13/24|5:51 pm PST]
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