File Form $8862.$What is the tax treatment of Canadian social security benefits in the United States?

Canadian social security benefits are:Which of the following is an example of taxable alimony?

A cash or check payment made under a decree of divorce or separation. The marriage settlement agreement was signed before December $31,2018.$

Child support payments.

A property transfer made within one year of a divorce.

Voluntary payments made outside of an agreement or a court decree of divorce or separation.

Not taxable in the United States.

Taxed as a pension using the general rule.

Taxed as a pension using the simplified method.

The benefits are treated as paid under the social security legislation of the United States and reported as if they were United States social security benefits for a United States resident.