父母要报税(MFJ)，母亲绿卡，父亲正在办。他们在国内有退休金，包括两部分，一份是前工作单位的pension, 还有一份是政府的社安保障金。在1040 上这两部分都要算Taxable Income 吗？
根据US-China Treaty ARTICLE 17 (Pensions and Annuities)
1. Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.
2. Notwithstanding the provisions of paragraph 1, pensions and other payments made by the government, a political subdivision or a local authority of a Contracting State under its social security system or public welfare plan shall be taxable only in that Contracting State.
国内退休金应该只在中国收税，不再任何其他国家收税，那么1040上的Pension Annuity 的Income 就是0，taxable amount 也是0吗？但很多说法是要申报所有的退休金，依据在哪里？
Thanks!
