DTAA for Indian resident

I shifted to US in Dec 2020. In filing FY2020-21 tax return as Indian resident,

  • US tax year is Jan-Dec2020. What period of my US salary do I have to include as foreign income, Dec 2020 alone or Dec2020-Mar2021? Since only US-2020 return has been finalized in US, Jan-onwards tax return will only be final next year. So how do I report jan-mar2021 taxes, pro-rated or per actual deducted taxes?
  • To fill in ITR2, do I have to file Form 67 separately first and then fill Form FSI?
  • Also, US-India DTAA treaty says US Federal taxes have to be claimed? Does this mean Social Security tax and California state income tax cannot be claimed?

Manish.

A post was merged into an existing topic: Tax DTAA Mechanism