Client is  US Citizen. Worked in Canada some 20 years ago. In 2020 client decided to collect Canada University Pension Fund and some bank pension accounts. Canada deducted 25% of course. 

Does client report this as US income and take a FTC? Or is the income sheltered by the treaty? I have reviewed the Canada/US Tax Treaty and frankly it confuses the heck out of me.

Any help is appreciated.

Best to all as we navigate daily changing IRS tax reporting rules!

PS - I have a high net worth client who filed a 2019 return in June 2020, requesting a refund of well overpaid ES Taxes, IRS is holding the refund while the return is "in process", we cannot contact IRS by phone. Client does not need the money fortunately, but God after 40 years in the tax preparation business I have never seen anything like this. Its a bit unsettling to say the least.