Let me rephrase then.

I'm confident enough that the taxpayer does not pay US tax on the interest income due to article 11, pg. 1 that I intend to file it this way.

Mechanically for the return do we leave the interest income off the 1040 return but disclose that this a treaty position on form 8833?

I've done a number of hours of research into this but I haven't found an answer for specifically how to report tax exempt interest income via the USA France treaty. I've seen some examples of some other returns taking a different treaty position where they left income off the return while disclosing it via the 8833, but as I said it was for a different treaty and a different income source (it was a boiler-plate form 8833 for a university's foreign students employed at that university to use).