Itonewbie

Thanks for well explanations  the situations. You are right, State Electricity board and some corporations under State control but not consider State Govt for pension benefit and agencies have to pay pension from their own funds (not from State Treasury) like Teachers or other State departments retirees. On Pro-Series tax Software, can not enter pension amount on line 4d of form 1040.. Only can enter on Schedule 1, Part 1 (Additional income) on Line 8, other income with explanation " Foreign pension income"