US-individual 2002 form section C2 section question

I live in the USA and plan to pay income taxes on my UK pensions in the USA. In 2024 I will complete the firest US-individual 2002 form section C2 with the details requested of the first UK pension scheme, I will start to take pension income from, Then, submit the completed US-individual 2002 form to the IRS and it will be received by HMRC. Then in 2025, I will complete a second US-individual 2002 form with details of the second UK pension scheme, I will receive income from starting in 2025, My question is on section C2 of the second US-individual 2002 form that I will submit in 2025 , do I have to list the pension I started in 2024 as well as the new pension I started to take in 2025, or do I only have to list in section C2, the new pension scheme income taken in 2025? Or to put it another way, when I submit additional US-individual 2002 forms, do I need to list in section C2, the pension income details, that have been submitted on previous US-individual 2002 forms or just new pension schemes income, that have not previously been submitted?

Hi David Allton,
You only need to show details of any new sources after you have submitted the first DTA exemption claim.
 It will be noted on your record already from the original claim as to what has been exempted.
Thank you.