@chriso17 You have responded to an older thread. In order to answer your question more completely, please feel free to post a new question.
Having said this, a U.S. Citizen, Resident Alien, or anyone who is taxed as a U.S. resident must declare income from all worldwide sources. Some income may qualify for certain exclusions or credits. In this case, the pension income from Columbia would be taxable in the United States if the taxpayer is a U.S. Resident Return (Form 1040). This income would not be excludable under the Foreign Income Exclusion provision. Since the pension is not taxed in Columbia, it would also not qualify for the Foreign Tax Credit.
However, a U.S nonresident alien, filing Form 1040NR, would not need to include this income in the tax return because a nonresident alien will only pay tax on income that is earned or sourced in the United States, which is not the case with a Foreign Pension.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
