Thanks for responses, but US - China tax treaty and taxation of China pensions sounds more complicated.

Read this:

https://www.castroandco.com/blog/2019/december/u-s-tax-treatment-of-chinese-mandatory-individua/

1.  It depends on if the pension is a government pension(Social insurance pension) or private company pension (See Pub 901, P 28)

2.  It depends on if the US taxpayer is a US Citizen or Green Card Holder (See Pub 901, P 28)

3.  If excludable from income, IRS Form 8833 must be filed along with a federal income tax return (See article Above)

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