But for US tax purpose German SS shall be treated for US citizens as US SS per double taxation treaty, if I understood correctly the treaty (for sure it is correct for non-US citizens; but I do not know if "saving clause" changes this for US-citizens). A lower tax rate is applied to US SS vs. income from other pension types. For this reason reporting German SS on substitute 1099-R, as not SS-type pension, will lead to a higher tax. I could not find any option for making a substitute SSA-1099 to report German SS as SS-type pension. Do you know anything in this regard? How in the end you filed your German SS?
