也有不报的情况，见链接中描述的案例

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： 

• 这里讨论的都是有税务协议的情况 -沉石- ♂ (0 bytes) () 03/15/2015 postreply 19:25:24

• 你需要认真啊，外国社保收入和工资收入是两个不同的概念，适用条款不同。 -柠檬椰子汁- ♂ (0 bytes) () 03/15/2015 postreply 20:01:32