@Pozorm , having gone through this thread and generally agreeing with the comments/answers/suggestion of my colleague @Opus 17 , I would still like answers to the following questions:
(a) Are you currently in the USA or in Poland ? Is US your main home or do you also have a main home in Poland? I ask because US-Poland tax treaty refers to "citizen and resident" rather than just resident or citizen.
(b) The Social Security/Pension that you referring to in your post is based on govt. employment or private employment ? I ask because the US-Poland tax treaty refers to ONLY " Govt. functions " and not specifically "Social Security" while the US technical explanation refers/clarifies the " govt. functions" to include Social Security equivalent etc.
(c) Is this your first year recognizing Polish pension/Social Security ? How old are you ? ( more than 59-1/2 or 62 or 65 or what ?
US-Poland tax treaty is in many respects and outlier and is quite old (1974) and with no updates and therefore needs a lot of parsing.
Note that general suggestions by my colleague @Opus 17 are still valid
I will circle back once I hear from you --yes ?
