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