也有不報的情況，見鏈接中描述的案例

Jacques Dubois, who is a resident of the United States under Article 4 of the U.S.-France income tax treaty, receives French social security benefits. Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. Mr. Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040.
http://www.irs.gov/publications/p519/ch09.html#en_US_2014_publink1000222739

所有跟帖： 

• 這裏討論的都是有稅務協議的情況 -沉石- ♂ (0 bytes) () 03/15/2015 postreply 19:25:24

• 你需要認真啊，外國社保收入和工資收入是兩個不同的概念，適用條款不同。 -檸檬椰子汁- ♂ (0 bytes) () 03/15/2015 postreply 20:01:32