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coupchoos
Dec 16, 2008, 12:52 PM
Hello,

As an Irish government employee stationed in USA, I paid taxes in Ireland and all pension contributions, from myself and my employer, into my Irish pension, were also tax-free here in USA.

Now that I plan to retire here in USA, how will I explain to the IRS that my pension is exempt?

What do I need from my employer, a 1099-R?

Thanks, coup

IntlTax
Dec 16, 2008, 07:38 PM
You should file a U.S. return and include Form 8833 and specify Article 19, paragraph 2 of the Ireland-U.S. Income Tax Treaty as the provision that exempts the pension from U.S. tax. You do not need a 1099-R from your employer.