Thanks for your reply.
Actually, let me explain my situation in more details. I worked in Japan for a US company that has a Japan branch. Then, I was relocated to New York in 2014. While I was in Japan, the company accumulate my retirement lump sum pension every month from my paychecks. When I was relocated to US in 2014, the company didn't pay the retirement lump sum for my Japan time yet because they do only when I leave the company . Last year, I resigned and moved to another company in US, then the pending retirement lump sum was paid to my Japan bank account in Japanese yen after deducting around 20% of tax for non-residents to Japanese gov. I am still confused how I should report this income , and in this case, normally I should get tax credit or need to pay more tax to IRA ? Please advise . Thank you .
