I'm not sure this is correct. This IRS page says that the payee does NOT have to file form 8833 if (2) the payee can claim a treaty exemption that reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions.
I am also receiving a french pension and still have not figured out how to declare it. I suspect the IRS needs to know all of your income, in order to get your AGI correctly, but I have not figured out how to get the deduction. I have declared my pension to the french tax system but am still waiting for processing. As to state taxes, I do have a deduction, but it is limited and depends on my AGI. As said, I think that AGI needs to include the frencg pension.
