@Z_b-N324 , assuming that you are talking about Social Security equivalent in the Philippines, the treaty artcle is as below ----
ARTICLE 19
Social Security Payments
Social security payments and other public pensions paid by one of the Contracting States to
an individual who is a resident of the other Contracting State (or in the case of such payments by
the Philippines to an individual who is a citizen of the United States) shall be taxable only in the
first-mentioned Contracting State. This article shall not apply to payments described in Article
20 (Governmental Functions).
If you meant private pension then it is treated different.
@AmyC , please pardon my stepping in here --- just curious because many of treaties do allow taxation ONLY by the issuing govt while others allow both and I was not sure of the Philippines. My humble apol.ogies
