I have read US-China Tax Treaty Article 17 and Article 18 and IRS Taxation of Foreign Pensions and Pub 901 Page 28, but I am still confused in regards to the Taxation of China Pensions. 

Can someone please clarify the taxation rules?

If the Taxpayer is a US. Citizen or a US Green Card Holder and lives in the U.S,

Is  Pension received from a former Chinese Employer taxable in the U.S?

Is Pension received from Chinese government for services performed for China (government pension) taxable in the U.S.?

If pensions are exempt/not taxable, does the taxpayer still need to report the pension on the US. income tax return in order to properly claim an exemption on a specific form?

Thank you!

Sui