government allowance/benefits for maternity leave

[garyl888]

My wife received some government allowance/benefits for our kids while taking maternity leave in Japan in 2025.  These aren't tax deductible/reportable in Japan.  But is it considered foreign income in the US and needs to be reported and pay taxes on? 

[DawnC]

Yes, maternity leave would be considered income replacement like unemployment and would be reportable foreign income on From 1040.    Non-work related benefit equivalents, such as food stamps or supplemental security income (SSI) would not be taxable on a US return, but maternity leave would.