The state instructions state that the pension has to be included in federal taxable income and be reported on line 4b and 5b of the federal return. It doesn't mention whether foreign pensions are not eligible for the exclusion.

The state is Colorado, so if anyone knows otherwise, please let me know.

Also, I still need to know how to report the UK pension on line 5b without having to complete the Canadian retirement plan worksheet.

Thank you.