I received a small distribution from a UK pension. How should this be reported on my domestic US tax return.

[ccoleary]

Addl Details: I'm a US citizen who was resident inthe UK for a few years.

[LeticiaF1]

You can enter your UK pension in TurboTax by creating a substitute 1099-R (Form 4852).   You would enter the pension amount in Box 1 and Box 2a.  section. Enter the foreign pension amount in Box 1 and Box 2a, in Box 7 use Code 7 for normal distribution, use 99-0999999 for the EIN. 

1. Open your return
2. Go to Wages & Income
3. Select IRA, 401(k), Pension Plan Withdrawals (1099-R)
4. Choose to add a 1099-R
5. Select "I'll type it in myself"
6. Check the box "I need to prepare a substitute 1099-R"
7. Enter your information as instructed above

[jnfrench]

I believe using a dummy EIN will cause issues with e-filing. It has been suggested on several occasions that foreign pension distributions should simply be reported in the Other Income section, since the pension is not subject to, or related to, any US pension laws and is therefore simply other reportable income and is not considered a pension by the IRS. If any tax was withheld at source by HMRC, this can be entered in the Foreign Tax Credit section as a credit or a deduction.