Irish American Tax Treaty 1997

Hi
I am Irish born but lived in America for approx 12 years and became a citizen. I have been living back here in Ireland for over 20 years but I file an American Tax Return every year. Last year I drew down my 25% tax free lump sum from my PRSA and am wondering how to report this on my 1040 tax return and can anyone confirm that any PRSA distribution taken here in Ireland cannot be taxed in America due to the Irish American Tax Treaty.
Many thanks in advance.

you will need specialist tax advice here as the US connection makes this very complicated. The US tax everything and unfortunately Irish pensions don't meet the criteria for the pensions in the US. The issues I see are the lump sum paid last year, ongoing distributions & PFIC considerations. If you have been filing each year you probably have unused foreign tax credits as well.