Originally Posted by Peter Newton

It sounds like you have it figured out, but just to clarify: pension income always goes on line 16 whether you have a 1099-R or not.

The IRS is looking for under-reporting of income so they shouldn't bother you if you reported pension income but the IRS doesn't have a 1099-R on file to match it to.

Also, pension income is not subject to self employment tax.

Originally Posted by paddingtongreen

I reported it on line 21 but I call it "UK Soc. Sec. Pension". Been doing it for years. I figured it needed to be in their, the IRS', language.

Originally Posted by Zonie

Looks like line 16 for my future tax returns then, thanks for the information.

Is it worth attaching a Form 4852 (Substitute for Form 1099R) to the tax return or just enter the amounts on Line 16 ignoring the fact that you haven't got a 1099R?

http://www.irs.gov/pub/irs-pdf/f4852.pdf

Originally Posted by Peter Newton

I usually only file a 4852 if the client has US source income for which they are missing a 1099 or W-2. The main purpose of this is to document the US tax withheld (foreign source income generally has no US tax withheld).

Originally Posted by exvj

I use turbo tax but it is blind to foreign pensions - totally blind both in preparation and in the help files. It's great for the rest of it but useless with foreign pensions