[SusieT]

Hi, I'm a newbie - I am a dual US/UK citizen, living in USA. I recently started receiving a small (tiny) UK state pension, which has not had tax withheld in the UK. Is this pension taxable in the USA if I don't send the money to the USA? It is in a UK bank account (which of course I would declare on my TDF90-22 if it had enough money in it!).

 

[Bevdeforges]

As a US citizen, you're taxed based on your worldwide income, no matter where you (or it) is. You need to declare it on your US tax forms unless it's specifically subject to a tax treaty exempting it from taxation.

You may want to take a look through pub 939 on pensions.
Cheers,
Bev