Our first recommendation is to always enter the UK pension as a substitute 1099-R data entry, where you would information as closely as possible based on the data you have. That way, the pension is actually listed as pension on Form 1040, as you have correctly stated.
- Federal
Taxes
- Wages and
Income.
- Scroll down to
Retirement Plans and Social Security
- Select IRA,
401(k), Pension Plans (1099-R)
- On the screen Tell
Us Which 1099-R you have, select I need to prepare a substitute 1099-R and continue.
However, if
electronic errors occur due to 1099-R data entry, for example, you may enter the pension in
Miscellaneous Income. As long as IRS has the pension reported and included in
total income, it is not problematic. If your pension receives no special tax
treatment, you are fine to report it in the miscellaneous income, which is listed on line 21 form 1040.
- Federal Taxes
- Wages & Income
- Scroll down to Less
Common Income
- Select Miscellaneous
Income 1099-A, 1099-C
- Scroll down to Other
Taxable Income - enter a description and amount; the income will be reported on
line 21, Form 1040.
