# Reporting Super Contributions on USA tax return?



## jeff65 (Aug 29, 2011)

Hi,

How do you report your Australian employer superannuation contributions on your USA tax return? Does it count as earned income eligible for the foreign earned income exclusion? Or does it count as some sort of unearned income and need to be reported separately? Thanks in advance.

Jeff


----------



## jeff65 (Aug 29, 2011)

The following is from Pub 54:



> Foreign earned income does not include the following amounts.
> 
> · Amounts you include in your income because of your employer’s contributions to a nonexempt employee trust or to a non-qualified annuity contract.


This language seems to indicate that employer super contributions are not eligible to be excluded.

The question is where is this income reported on form 1040? Is it still part of wages, salaries and tips on line 7? Or is it reported as pensions and annuities on line 16a? It seems the latter is for distributions from pensions - not contributions to pension plans.


----------



## jeff65 (Aug 29, 2011)

Just bumping this up to the front page. I see lots of past discussions on US tax returns, but surprisingly they never speak to this very basic question. Anyone employed in Australia who must file a US return needs to know the answer.


----------



## stormgal (Sep 30, 2009)

Try here:

US taxes in Oz


----------



## jeff65 (Aug 29, 2011)

stormgal said:


> Try here:
> 
> 
> 
> ...


----------



## ardie514 (Aug 12, 2009)

jeff65 said:


> stormgal said:
> 
> 
> > Try here:
> ...


----------



## jeff65 (Aug 29, 2011)

I did not find out the answer to this. 

I am fairly certain employer contributions are considered unearned income for US tax purposes and not eligible for the foreign income exclusion. Since super contributions are taxed at only 15% in Australia, it is likely that some tax will be owed to the US unless it can be excluded or offset by an exemption or deduction.


----------

