Many thanks for your reply. I understand a tax attorney is indicated, but I would like to get the fine points myself too. I am a permanent US resident (green card), though not a French citizen. Since my pension is derived from mandatory salary withholdings , I am under article 18.1(b). This is confirmed by the French consular services, but unfortunately they do not mention the filing mechanism. Since there is an email address on the page above, I will definitely ask them and post their reply on this forum.
From what I find, the savings clause is intended for US expats living in France.
Your reference to § 1.894-1 is interesting, and, I admit, surprising. If true, my amended federal returns would be correct after all. I could wait till I receive feedback from the IRS, and see if this is confirmed.
