@juham2013 , yes pension is generally passive ( for purposes of form 1116 ). However, based on treaty conditions the "Social Security" Equivalent may or may not be taxable by the USA. Also to get foreign tax credit, generally there must be bilateral treatment between the US and that other country.
So please tell me more about the "pension" -- name , characteristics, private / public etc. And the country from which you are getting that income stream. Is 2024 your first year for this pension ?
Also note that except for a few states ( having their own treaties ), most do NOT recognize tax treaties between US and another country.
Note that for tax purposes , US has ONLY two types of tax payers --- US Person ( Citizen/ GreenCard / Resident for Tax purposes ) and Non-Resident Alien ( NRA).
I will circle back once I hear from you --yes ?
