Thank you for those detailed instructions. I’m a dual US/UK citizen and US resident who now receives a UK State Pension from my years in UK. 2020 is my first year to file US taxes including a UK State Pension of less than $10,000. It's clear from IRS.GOV under Claiming Tax Treaty Benefits, point 5, that I don’t need to file Form 8833 since I’m under $10,000.
So my question is for “britgeezer” or anyone in the same position….
Is the UK State Pension really exempt under the US/UK Tax Treaty Article 17? and have you successfully filed using the Positive substitute 1099R and Negative miscellaneous income so well described by “LinaJ2020”
