Hi, I lived and worked in another country for some years and just realized that I should have been reporting my employer pension contributions as income. I need to amend these returns to show this income, but where do I put it? Do I lump it in with my wages? How do I show where it came from so I am not taxed on it again when I take it out?

Also, does this count as "earned income" so it can be excluded with the foreign earned income credit?

Thanks!

Were these employer pension contributions pre-tax or post-tax?

If pre-tax, then they likely do need to be reported.

If post-tax, then they do NOT need to be reported In my opinion.

Thanks Atlanta. I have never paid any taxes on the contributions so I guess they are pre-tax? Assuming I DO need to report it, WHERE would it go on the tax form? Is it considered "earned income"?

I would submit as "Other income", line #21 of Form 1040 or Line #22 of Form 1040NR.

Ok, thanks. Anyone know whether it counts as "earned income" for form 2555?

Earned income is either salary or wages.

OR

Self-employed income from a partnership or solely-owned business.