I was a full time resident in Italy last year, and I am a dual US/Italy citizen. I paid Italy tax on my US social security income, as required by the tax treaty. In fact, the tax treaty clearly states that US social security is taxably only by Italy for legal residents of Italy:
"Payments made by a Contracting State under provisions of the social security or similar legislation of that State to a resident of the other Contracting State shall be taxable only in the other State."
However, my CPA in the US said that I cannot deduct the tax I paid to Italy on my social security income.
Am I misinterpreting something??