I have this client that recently emigrated to USA he is retired in mexico and his getting his pension in mexican pesos . does he has to report to the IRS this pension money?

[itonewbie]

Immigrated as in receiving a green card as lawful permanent resident?

Which country is he a resident of?  US or Mexico?  There are people who receive a green card but live overseas (albeit "temporarily").

What kind of pension is it?  Private pension, pension from government services, or social security?

[Flor1983]

He is a Mexican that  Has Resident Alien Card and he is receiving retirement pension 

[itonewbie]

Would like to help but you will need to answer those questions precisely as they were asked.

[Flor1983 · Accepted solution]

He is from Mexico living in Texas as a lawful permanent resident. he receive a Mexican retirement Social Security Pension

[itonewbie]

Mexican social security paid to your client, who is a tax resident of the US, will only be taxable to Mexico and exempt from US tax, pursuant to Article 19(1)(b) of the US-Mexico DTA and on the basis Article 19(1)(b) is excepted from the Saving Clause in accordance with Article 1(5) of the 2003 Protocol.

[Flor1983]

Thank you very much for your response, and do I still have to report this money like we do with the 1099 SSA?

[itonewbie]

It doesn't need to be reported.  Treaty disclosure generally required under §6114(a) also is specifically waived by §301.6114-1(c)(1).

[Flor1983]

Thank you so much for your help.