Thanks. I'll use Misc income category to avoid potential problems.
UPDATE: I submitted my return and the IRS accepted it.
Facts:
- US Citizen
- US Resident
- Have US and UK income
- Recieve UK State Pension
- Receive UK MOD Civil Service Pension
- Reported both of these separately under MISC income listing them as UK State Pension and UK MOD Civil Service Pension
- Completed Foreign Tax Credit Form (Fed 1116) to receive a credit for income tax paid to UK HMRC on all UK income during US calender tax year. UK tax year is April 5th to April 5th so adjustments must be made to account for this. UK tax attorney indicates under US/UK tax Treaty, UK State Pension is not taxed in UK but must be reported and taxed in US by IRS because it is taxed by the country in which I'm a resident (US). Rather confusing but makes sense.
