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<h1>Understanding Taxation Rules for Pensions, Annuities, Alimony, and Child Support under DTAA Article 20</h1> Article 20 of the Double Taxation Avoidance Agreement (DTAA) between the USA and another Contracting State addresses the taxation of private pensions, annuities, alimony, and child support. Pensions and annuities received by a resident from sources within the other state are taxed only in the recipient's state of residence, except for government-related pensions. Social security and public pensions are taxed solely in the paying state. Alimony is taxable only in the recipient's state, while child support payments are taxed in the payer's state. Definitions for 'pension,' 'annuity,' and 'alimony' are provided, emphasizing periodic payments and legal agreements.