topic Is my UK state pension taxable for California income tax purposes? I am a California resident, a US permanent resident and a citizen of the UK. in State tax filing

Is my UK state pension taxable for California income tax purposes? I am a California resident, a US permanent resident and a citizen of the UK.

dmaskall — Tue, 04 Jun 2019 22:20:58 GMT

I found IRS publication 901 which shows the UK state pension is exempt under a tax treaty, but California says it handles tax treaties differently from the Feds.

The examples that California gave seemed to be related to businesses and residencies between the states in the US.

Yes, unfortunately, state pensions from a foreign country...

MaryK1 — Tue, 04 Jun 2019 22:21:00 GMT

Yes, unfortunately, state pensions from a foreign country are taxed by California.

Foreign social security is taxable by California as annuity income. A tax treaty between the United States and another country which excludes the foreign social security from federal income or which treats the foreign social security as if it were United States social security does not apply for California purposes. (See 2017 Publication 1005 - Pension and Annuity Guidelines)