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Where Taxpayers and Advisers Meet

US tax on UK state pension

jrhill
Posts:1
Joined:Wed Apr 28, 2021 7:37 pm
US tax on UK state pension

Postby jrhill » Wed Apr 28, 2021 7:45 pm

I am a US citizen resident in UK and have just started receiving my UK basic state pension. Can you please confirm whether, as I believe, this is taxable in the US? If so, where and how do I report it?

Many thanks.

DavidTreitel
Posts:239
Joined:Thu Aug 16, 2012 4:31 pm

Re: US tax on UK state pension

Postby DavidTreitel » Fri Apr 30, 2021 8:06 am

As a US citizen, the annual US income tax return reports worldwide income & gains. The income you describe is foreign source pension income and reported on Form 1040 and Form 1116. If you owe tax to HMRC on this source of income, you'd want to be paying UK tax to HMRC no later than 31 December each year to ensure you have adequate foreign tax credit to claim in the US.


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