Filling in 1040 - wages question...

I concur. One only uses or needs to use the treaty if it modifies domestic law. If one wishes to elect into the treaty (which many people do with employer sponsored pensions) one excludes employer contributions from taxable income and files a Form 8833 explaining the treaty claim.

I though that for pensions it was not necessary to file the 8833 to explicitly claim the treaty exemption.

I though that for pensions it was not necessary to file the 8833 to explicitly claim the treaty exemption.

Agree. This was confirmed, IIRC, in the same post where someone from this board reported on a trip to the IRS office at the US Embassy.

I realise trusting my memory is dangerous, but I seem to remember a comment from a professional who used to post on this site. It was at least 18 months ago.

The comment was that an individual who did not include their UK employers pension contributions on 1040, and did not include an 8833 with their return was deemed to have elected the use of the Treaty exemption. This was not an official statement by the IRS and I would defy anyone to find such language written definitively anywhere. File under hearsay, but it came from someone I would trust.

DISCLAIMER:sent from my watermelon using oranges and apples. ( )