It depends-
According to the IRS, your contributions and your employer's contributions to a foreign pension are not part of your cost if the contribution was based on compensation for services performed outside the United States while you were a nonresident alien and not subject to income tax under the laws of the United States or any foreign country (but only if the contribution would have been taxable if paid as cash compensation when the services were performed).
Therefore if the UK pension contribution were made tax free while a UK citizen, then you will not be able to claim any deductions in the US for these UK pension contributions.
Please click this link for more information on IRS
- Foreign Pension and Annuity Distributions
If
this is a UK governmental pension, you would
be able to claim a treat exemption on From
8833 (statement to claim a treaty exemption)
which you would attach to your mailed in tax return. You would still
include the amount on your return under the social security section but
you would also include a negative amount for this UK governmental pension on
line 21 and the description should read "Tax
exempt under US-UK tax treaty Article 17")
To enter the treaty exemption amount in TurboTax, log into your tax return (for TurboTax
Online sign-in, click Here and click
on "Take me to my return") type "other reportable income" in the search bar then select "jump to other reportable income". TurboTax
will guide you in entering this information.
