In regard to the Social Security and Pension exclusion, does form 8833 “Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)” need to be filed for dual citizen of US and Israel. Moved permanent residence to Israel in 2022.
Form 8833 Instructions:
“Positions for which reporting is waived include, but are not limited to, the following. See Regulations section 301.6114-1(c) for other waivers from reporting.
• That a treaty reduces or modifies the taxation of income derived by an individual from dependent personal services, pensions, annuities, social security, and other public pensions, as well as income derived by artists, athletes, students, trainees, or teachers;
• That a Social Security Totalization Agreement or Diplomatic or Consular Agreement reduces or modifies the income of a taxpayer;”