父母要報稅(MFJ)，母親綠卡，父親正在辦。他們在國內有退休金，包括兩部分，一份是前工作單位的pension, 還有一份是政府的社安保障金。在1040 上這兩部分都要算Taxable Income 嗎？
根據US-China Treaty ARTICLE 17 (Pensions and Annuities)
1. Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.
2. Notwithstanding the provisions of paragraph 1, pensions and other payments made by the government, a political subdivision or a local authority of a Contracting State under its social security system or public welfare plan shall be taxable only in that Contracting State.
國內退休金應該隻在中國收稅，不再任何其他國家收稅，那麽1040上的Pension Annuity 的Income 就是0，taxable amount 也是0嗎？但很多說法是要申報所有的退休金，依據在哪裏？
Thanks!
