If you didn't receive any distribution or payments from your foreign pension, it's not your income.
Individual income tax is normally cash-based. Income occurs when you actually receive the money.
As for FBAR,
A U.S. person, including a citizen, resident, corporation, partnership, limited liability company, trust and estate, must file an FBAR to report:
- a financial interest in or signature or other authority over at least one financial account located outside the United States if
- the aggregate value of those foreign financial accounts exceeded $10,000 at any time during the calendar year reported.
You may check out FBAR details here. https://www.irs.gov/businesses/small-businesses-self-employed/report-of-foreign-bank-and-financial-a...
