# US/France pension taxation question



## J4paws (Nov 8, 2015)

I am a US citizen resident in France. 
Should a foreign pension that is taxable in France and exempt from tax in the US via US-France tax treaty still be entered in line 16a (amount of pension) and 16b (0) of the form 1040 or is it best to leave it out altogether ? 
And, if entered, should some note be made referring to the tax treaty?


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## Bevdeforges (Nov 16, 2007)

If it isn't taxable by the US per the treaty, I would just leave it off your US return altogether. At least that's what one of the guys in the Paris IRS office used to advise.
Cheers, 
Bev


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## J4paws (Nov 8, 2015)

*French v. US tax*

I am assuming my UK State pension (like US Social Security retirement pension in US) which is taxed in France as I am resident in France (under UK/France tax treaty) falls in this category - as I am neither resident in UK or US and so for purpose of my US taxes it is the French / US tax treaty which applies ?


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## Bevdeforges (Nov 16, 2007)

J4paws said:


> I am assuming my UK State pension (like US Social Security retirement pension in US) which is taxed in France as I am resident in France (under UK/France tax treaty) falls in this category - as I am neither resident in UK or US and so for purpose of my US taxes it is the French / US tax treaty which applies ?


That's a slightly trickier question - in part because the US-UK tax treaty is quite a bit different from the French one. Though, to be fair, pensions (including US SS) paid to those resident in the UK are all taxable only by the UK. 

Technically speaking, you probably need to take a look at the US-UK treaty rather than the US-France one. But for practical purposes, I think you can assume that the UK probably takes their taxes out before they pay it to you and just leave it off your US return. To be honest, they don't seem to exchange information between governments on pensions or other "government benefits."
Cheers,
Bev


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