If you are a U.S. Citizen or resident and living in the U.S., then you have to report all of your foreign income.
Whether amounts are excluded in a foreign countries income tax is mostly irrelevant in the U.S.
However, if you paid foreign taxes, you may be entitled to the foreign tax credit.
Also, you should consult the tax treaty between the country you received the income from and the U. S. According to the tax treaty, there may be possible exclusions, special handling of various types of income.
See this link for foreign tax credit
https://www.irs.gov/individuals/international-taxpayers/foreign-tax-credit
Information regarding tax treaties
https://www.irs.gov/uac/about-publication-901
**Disclaimer: Effort has been made to offer correct information; but due to the discussion forum limitations, the poster disclaims any legal responsibility for the accuracy of the poster's response**
