Yes, the U.S. and U.K. do have a tax-treaty, so Social Security income is taxable only in the country where you reside.
You report the U.K. Social Security income by entering it as a Foreign Pension (since you didn't receive a 1099-SSA)
Enter Foreign Pension:
- Open or continue your return.
- Go to Wages & Income under Federal tab, and then Retirement Plans and Social Security.
- Select IRS Letter 1099-R, RRB-1099 (even though you don't have one).
- Choose "I'll type it in myself" and select "Substitute Form 4852" (or you can also enter it under Miscellaneous Income, and then Other Reportable Income).
Be aware, U.K. State Pensions are 100% taxable in the U.S. as ordinary income (the "up to 85% taxable" rule for U.S. Social Security does not apply).
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