Carers Allowance

Just doing some forward planning on how to report U.K Carers Allowance. From what I can see i'd report the income on schedule 1 line 8 and then add a note like, 'U.K. Carers Allowance' on the supporting details form for schedule 1 line 8. I understand that any amount is taxable in both countries though, so I can add to passive income on 1116. Line 8 of schedule 1 would then transfer to line 7a of 1040. I'd be interested what others may do, thanks.

That sounds right to me.

Can't possibly be passive income; must be general limitation income. (The definition of "passive" basket income is deeply tedious but tied into the idea that it is the kind of income that could be received by a foreign personal holing company. A company could never receive carers allowance.)