U.S. Social Security Benefits
U.S. Social Security benefits received by US citizens and green card holders residing in France are taxable in the United States. France also has the right to impose tax on that income if the recipient is French permanent resident.
French Social Security Benefits
French Social Security and other payments made under the social security legislation of France to a resident of France who is a citizen of the United States shall be taxable only in France and exempt from taxation in the U.S..