TaxGuyBill
Level 15

If you are filing a 1040 and the client lives in the US, I think all foreign Social Security is entered as a pension, except for Canada and Germany.

If this is a 1040NR or if they live in another country, then the Tax Treaty becomes more pertinent.

https://www.irs.gov/publications/p915#en_US_2024_publink100097884