The United Kingdom Department of Pensions and Overseas Benefits would not have a Payer's Federal ID since it is a foreign government activity.
You have two options to report this income on your U.S. tax return - you can enter your foreign pension income as a substitute form 1099-R OR you can enter the foreign pension income on Form 1040, Line 21 as "other income" or "foreign pension." (preferable)
To enter your foreign pension income as a substitute form
1099-R:·
- Click
the Federal Taxes tab at the top.
- Select Wages and
Income.
- Scroll down to the Retirement
Plans and Social Security section (Use Jump to Full List, if the
entire list isn't displayed.)
- Select IRA, 401(k),
Pension Plans Withdrawals (1099-R). (See attached screenshot.)
- On the screen “Tell Us
Which 1099-R You Have”, there is a box “I need to prepare a substitute
1099-R”. Click
on that box and continue.
For electronic purposes, the two letter state ID and zip code
may be left blank, it should be fine for electronic filing.
To enter the foreign pension income on Form 1040, Line 21 as
"other income" or "foreign pension", go to the "Less common income" section of Federal Taxes > Wages and Income, and select the very last option "Miscellaneous Income". If you choose
this way, then you won't have to create a substitute Form1099-R, by filing Form
4852. However, the end tax result (in terms of United States tax rate and
amount assessed) will be identical under both methods.
