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U.S. Taxation of Foreign Pension Plans

US Taxation of Foreign Pension Plans: The IRS tax treatment of foreign pension plan income is very complicated. In general, U.S. persons are taxed on their worldwide income. In most circumstances, pre-tax contributions into a foreign pension plan are taxable, such as the CPF.

Sometimes, if there is a tax treaty in place, the specific tax treaty may allow for contributions from a foreign employer, on behalf of a U.S. person working abroad, to be tax deductible in the U.S. on the individual’s U.S. tax return — similar to a 401K.

One example is with the US-UK Tax Treaty.

Beyond foreign pension contributions, there are also issues involving the growth within the fund, distributions paid out to the Taxpayer, and of course, FBAR, FATCA and Form 3520.