I get a UK pension. I am now a US citizen. Can I deduct the contributions I paid into this pension from this income and can I deduct the contributions my employer paid

[nickpbc]

Thanks, Dave. But just to be completely clear, do you believe that the UK state pension, specifically, is excluded from needing to be reported on form 8833 due to the "pensions" exception you highlighted above, or is there still some ambiguity? Nick

[DaveF1006]

it depends. Please read this Turbo Tax link written by LinaJ2020 that specifically addresses this issue. "Tax treaty-related matters are out of scope for our advice.  Generally, the UK pension is taxable to the US. You would not file the Form 8833.  However, you may need to consult another professional who is specialized in it for verification." I based my opinion on the language written in the IRS publication referenced in my original post. 

[cb114]

If the total UK Government pension is under $10,000 do you even have to do the treaty add/minus thing?

[AmyC]

Yes, the amount of income is not the issue. It is reporting the income that is required.  Once the income is reported, you want to  make any deductions allowed. You can read more here which states, "You are subject to tax on worldwide income from all sources and must report all taxable income and pay taxes according to the Internal Revenue Code." 

@cb114 

[stuholden]

from https://www.irs.gov/pub/irs-pdf/p901.pdf page 51

I am not a tax expert, but this to me reads that UK state pensions are not exempt from US tax if you are a US citizen.

United Kingdom

Pensions paid by, or funds created by, the United Kingdom or its political subdivisions or local authorities for
services performed for the United Kingdom are exempt from U.S. income tax unless the recipient is both a resident and a citizen of the United States. These exemptions do not apply to income or pensions for services performed in connection with a business carried on by the United Kingdom or its political subdivisions or local authorities.

Here's ChatGPT's simplification of Article 17 of the US /UK tax treaty

Pensions, Social Security, Annuities, Alimony, and Child Support

1. a) Pensions received by a resident of one country are only taxed in that country.
   b) However, if a pension from the other country would be tax-free if the recipient lived there, it will also be tax-free in the recipient’s country.
2. Lump-sum pension payments from one country to a resident of the other country are only taxed in the country where the pension was established.
3. Social security payments from one country to a resident of the other country are only taxed in the recipient’s country.
4. Annuities received by a resident of one country are only taxed in that country. An annuity refers to regular payments made over a period of time in exchange for full payment upfront (not for services).
5. Alimony and child support payments between residents of different countries are tax-free in both countries. However, if the payer receives a tax benefit in their country, the payments will only be taxed in the recipient’s country.