Dear @DaveF1006 , could you please comment on one more issue related to foreign pensions. When I complete Form 1116 to claim tax credit for a foreign pension, shall I treat this pension as passive or as general category income? IRS put annuities into a passive basket. But pension is quite a different animal and I could not find any IRS clarifications regarding the appropriate income category for this case in their publications and instructions related to FTC (they seems do not use the word "pension" in this documents at all while pensions are discussed in several other IRS documents) . Is treatment for social security type pensions and company pensions the same in regard of the income category? If somebody else could clarify this issue, I would also highly appreciate such help.
