Taxes on Swiss invalidity (IV) payments by the US
 

Hello,
I wonder if someone has knowledge about Swiss IV (invalidity payments) and if they are considered taxable by the IRS. One tax advisor gave me the opinion that according to the Swiss-US treaty, Art. 19, that such payments are not taxable by the US. But as many of us know, US taxes are more of an art than an exact science.

Thanks and regards