I lived and worked in Japan 1991-1993 and 2007-2012. I am currently living in the U.S. During 2014, I received two lump-sum Japanese social security tax refunds (partially compensating me for all of the social security/pension tax I had paid while employed in Japan during those years.) The rationale being that, as a foreigner who has returned to his home country, I will not be collecting retirement pension benefits in Japan. In 2014, I also received a partial refund on the Japanese income tax that the Japanese government collected on these two payments, as they were treated by the Japanese government as income.

Do these lump-sum Japanese pension tax refunds and the partial Japanese income tax refund associated with them qualify as 2014 income owed to the IRS? (Note that I haven't lived in Japan since 2012.)