Where to report pension income on US tax returns

I'm sure these questions have been asked (and answered) before but I don't find the search function of the forum to be very intuitive and so thought I'd throw out what I hope are simple questions: (I'm having to complete my return manually rather than using software, but that's another story!)

Having finally moved into retirement I'm now drawing retirement income as follows:

US Social Security Retirement Benefit
UK State Pension
UK Private Pension

Questions are this:

Where (which line) do I report each of these income categories on my 1040?

In completing form 1116 - which category of income do I report each of these income sources - general, passive or not included?  (The UK private pension has tax deducted but the other two are paid gross).

In addition to the above I have a UK SIPP that I have not chosen to put into drawdown yet as I don't have a need for the income and having just received an inheritance I'm not sure when I will (are there any age limits that I should be aware of in this regard?) When I do, I will most proably take smaller lump sums utilsing the UK 25% tax free allowance and hope to minimise how much I pay to HMRC and the IRS.

Comments/thoughts/guidance gretaly appreciated.

I'm sure these questions have been asked (and answered) before but I don't find the search function of the forum to be very intuitive and so thought I'd throw out what I hope are simple questions: (I'm having to complete my return manually rather than using software, but that's another story!)

Having finally moved into retirement I'm now drawing retirement income as follows:

US Social Security Retirement Benefit
UK State Pension
UK Private Pension

Questions are this:

Where (which line) do I report each of these income categories on my 1040?

In completing form 1116 - which category of income do I report each of these income sources - general, passive or not included?  (The UK private pension has tax deducted but the other two are paid gross).

In addition to the above I have a UK SIPP that I have not chosen to put into drawdown yet as I don't have a need for the income and having just received an inheritance I'm not sure when I will (are there any age limits that I should be aware of in this regard?) When I do, I will most proably take smaller lump sums utilsing the UK 25% tax free allowance and hope to minimise how much I pay to HMRC and the IRS.

Comments/thoughts/guidance gretaly appreciated.

If I recall correctly you are a USC living in the UK like myself so I can tell you what I do.

US SS - line 6a gross amount as shown on SSA statement, line 6b zero since it is only taxable in the UK
UK private pension - line 5  (Pensions and Annuities) gross amount
UK State Pension - not reported at all on 1040 since it is only taxable in the UK

Inheritance money not reported on 1040. I don’t know about SIPPs as I don’t have any but I would think withdrawals would be reported on line same as UK private pension.

Thanks @durhamlad - helpful as always!

You are correct - dual USC/UK living back in the UK.

Do you have any knowledge of form 1116 reporting - specifically the UK private pension? - I think it is treated as passive, but then I'm not sure - I have UK tax deducted from the payment - but then from an HMRC perspective it is not category specific and all goes in one bucket (for want of a better term!)

Thanks @durhamlad - helpful as always!

You are correct - dual USC/UK living back in the UK.

Do you have any knowledge of form 1116 reporting - specifically the UK private pension? - I think it is treated as passive, but then I'm not sure - I have UK tax deducted from the payment - but then from an HMRC perspective it is not category specific and all goes in one bucket (for want of a better term!)

Our tax preparer classes the 1116 for UK pensions as General Category but I don’t see why it couldn’t be classed as passive income.

Thanks - General is better for me - more unutilised taxes brought forward!

I’d concur that it’s General 1116 for the U.K. pension. You’ll need to proportion the pension tax paid to HMRC for the 1116 basket. I use the average exchange rate for income and tax paid. Can get complicated using differing rates for credit/income.
Keep in mind 3520, 8938 for the inheritance and usual FinFEN114

Can get complicated using differing rates for credit/income.

That's an understatement when it comes to contending with different tax dates and making payments on account with HMRC - especially January 31 payments for the  prior UK tax year - a payment on 31/01/24 can be for the year ending 05/04/23 but can encompass US tax year 2022 or 2023 - what a minefield - and I thought retirement would make life simple 

I use the amount paid at SA time. So the bank interest of £xxx for my most recent return of 2022/23, (now paid) Is used as credit for the IRS 2023 year.

US Social Security Retirement Benefit - reported at Line 6a on page 1 of Form 1040 - zero entered at Line 6b.
UK State Pension - reported at both Line 5a and 5b on on page 1 of Form 1040. Also reported at Line 1a on a general limitation Form 1116.
UK Private Pension- reported at Line 5a. The taxable amount (after any basis has been calculated) is reported at Line 5b on on page 1 of Form 1040. Also reported at Line 1a on a general limitation Form 1116.