UK Maternity pay on US tax form

Hi there,
I am wondering if anybody might have any experience with how to handle Statutory Maternity Pay received in the UK when filing US taxes.  Any ideas on how this pay is categorized?  My W-2 from my US company (with a branch in the UK where I am employed) reflects this pay as wages and yet, naturally, it has not been taxed.  I have typically taken a Foreign Tax Credit when filing US taxes in the past and this generally nullified US taxes owed, but as I paid no UK tax on the SMP it looks like this might not be an available avenue.  Surely I should not owe US taxes on maternity pay?  Any information on this would be greatly appreciated.  Thanks very much.

The United States charges income tax on all income. SMP is income and therefore taxable under US domestic tax law.

I would expect you should have excess foreign tax credits from prior years carried over so should not owe tax. Indeed you may well find you end up with refundable child tax credits on the US return.

Thanks so much for your reply.  This information is very helpful.

This reminds me of the rather unfortunate situation where the US taxes UK tax free benefits,like attendance allowance, paid to a US citizen.