Does a nonresident alien (including international students and scholars) need to include pension income on the U.S. tax return?
A nonresident alien usually is subject to U.S. income tax only on U.S. source income. The source of pension income is usually determined based on where the services were performed that earned the pension. A nonresident alien would report pension income that is determined based on services performed in the U.S. For additional information, see Publication 519, U.S. Tax Guide for Aliens.
