Social security benefits

[ChiHoang]

Are social security payments from CANADA entered on line 6a social security benefits or on line 8 Other income ?

Thank you for your answer

[TaxGuyBill]

Canada and Germany are treated just like US Social Security.

https://www.irs.gov/publications/p915#en_US_2020_publink100097884

[ChiHoang]

Thank you very much for your answer.

I have another question. My clients had pension from Canadian companies and paid tax on it.  Do they have FULL foreign tax credit or PARTIAL of tax paid ?

Thanks again for your answer

[TaxGuyBill · Accepted solution]

The foreign tax credit doesn't just automatically give you a full credit.   It prorates things based on foreign income versus US income.  Fill out Form 1116 and it should do the proper calculations.

[ChiHoang]

Thank you so much for your prompt response.

Is pension from Canada entered on line 5 - pension & annuities or on line 8 - Other income ?