미국은 과세권이 없다고 해도 IRS는 세금보고할 때 외국에서 받는 연금도 모두 포함해서 계산하라고 합니다. 연금의 경우 과세권이 없다고 해도 한국의 비과세수입이라 미국에서 총수입에 포함시켜야 한다고 우깁니다. 그래서 처음부터 연금수입은 미국에 보고를 안하는 편이 좋습니다.
t**612****님 답변답변일6/8/2012 8:37:36 PM
As a general rule, the pension/annuity articles of most tax treaties allow the country of residence (as determined by the residency article) to tax the pension or annuity under its domestic laws. This is true unless a treaty provision specifically amends that treatment. Some treaties, for example, provide that the country of residence may not tax amounts that would not have been taxable by the other country if you were a resident of that country. In some cases, government pensions/annuities or social security payments may be taxable by the government making the payments. There also may be special rules for lump-sum distributions. You need to look at each treaty carefully.I guess you need to contact the IRS for more accurate information in detail,ok???
t**612****님 답변답변일6/8/2012 8:38:35 PM
Yu can(MAY) talk to an international taxation representative at the IRS~~