# Portugal IRS submission



## madeira (Jun 12, 2018)

Please can anyone advise on the following: My partner who is Portuguese has received her overdue PT Pension with the back payment. Where on the IRS form would I put this income. I would appreciate any help. Thank you.


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## Moulard (Feb 3, 2017)

If it is a private pension, or government service pension Line 4c and/or Line 4d depending on the tax treatment of it according to the US-PT tax treaty (most likely taxable)

If it is a public pension like social security it would go onto Line 5a or 5b depending on the tax treatment of it according to the US-PT tax treaty (most likely tax exempt).


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## Bevdeforges (Nov 16, 2007)

Wait a minute - is your partner American, too? Or are you talking about the IRS in Portugal? Have seen a number of references to that both here on the forum and in my wanderings around the Internet. Those of us with US IRS experience tend to just assume those three initials always refer to the Infernal Revenue Service in Washington DC, but it ain't always the case.


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## Moulard (Feb 3, 2017)

Whoops, my bad - I am pretty good on global tax bodies, but I completely forgot about_ Imposto sobre rendimento das pessoas singulares_


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