Where do i enter my british pension on my tax form?

[jeffreygreenfl]

I receeive a british pension in the USA from my time in the UK before my wife and I emigrated. Where do I enter on the 2023 income report?

[AmyC]

The first issue is to determine taxability. Any portion exempt in the UK is exempt in the US under the tax treaty, see United Kingdom.

Things get trickier here. One option, is to include the income as other income and file the federal, then work on the state return. I like this option because some states are harder to work with  in getting pension amounts correct.

 To enter the income:
1. go to the federal income section
2. scroll to the bottom
3. Miscellaneous Income, 1099-A, 1099-C, Start
4. Scroll to the bottom
5. Other reportable income, Start
6. Other taxable income?
7. Select YES
8. Description UK pension
9. Amount, enter your amount
10. Continue

Go through your state return and see if you are getting any deductions allowed or if you need the income moved to pensions for the state program to work properly.  If the state is correct, great, you can file federal and state. 

Otherwise,  file only your federal return. 

1. Once it is accepted, go into your federal and remove the income above.
2. You need to enter the income as a 1099-R and answer all questions in federal after entry, go through all screens*
3. Go to state  and go through all  screens to get the state correct. Where do I enter my 1099-R?
   
   *This puts the money into the pension section so the state can properly treat the retirement income. You do not have to enter federal id or address, just the basics to get it into the state program.

I don't believe you need to file Form 8833 for the tax treaty. From About Form 8833, Treaty-Based Return Position Disclosure:

The payee does not have to file Form 8833 for any of the following situations:

1. The payee can claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate.
2. The payee can claim a treaty exemption that reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. This includes taxable scholarship and fellowship grants.
3. The payee can claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement.
4. The payee is a partner in a partnership, or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return.
5. The payments or items of income that are otherwise required to be disclosed total no more than $10,000.

For recent changes to the requirements for filing Form 8833, refer to the instructions attached to the Form 8833.