@JP1121 , while that is your choice ( i.e. not recognize an income), I would strongly suggest otherwise. This is because (a) IRS does get a copy of 1099-SSA showing the income and therefore the AUR ( Automatic Under-Reporting system will flag this and probably result in a CP-2000 notice to you; (b) your signature / filing of the return is under perjury jurat -- you are confirming that you have reported all income ( world wide income ).
Is there more I can do for you ?
