It depends. Under the UK/US tax treaty in article 17, two things come to mind.
- Pensions and other similar remuneration beneficially owned by a resident of a Contracting State (US) shall be taxable only in that State. If you are a US resident this is only taxable in the US. If you are a US non-resident and still consider your self a resident, then the pension is only taxable in the UK.
- Notwithstanding the provisions of paragraph 1 of this Article, payments made by a Contracting State under the provisions of the social security or similar legislation of that State to a resident of the other Contracting State shall be taxable only in that other State. Again if you are a US resident, the social security or other state pension is taxable in the US.
If you are a US resident, you are taxed on your world wide income and this is the reason why these provisions are put into place. You will need to report this income on your US return. If for any reason you were taxed on it in the UK, you may claim a Foreign Tax Credit for the amount of tax paid to the UK.
Please reach out if you have further questions.
@Tuffty737
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