Both pensions were nearly the exact amount.
I tested it by performing our taxes as if there was only one pension received and comparing the results.
If I entered only her pension (against her name), no other changes to the tax return, I observed the tax return being reduced by $x. If I added $x to what she already paid federal taxes on for the year against her pension, it came out to a total of 37% fed taxes. When I performed the same test with my pension (same dollar figure, but under my name, employed, but not contributing to the pension) it resulted in a calculated 27% fed tax rate. The only difference is that I am employed and she is not.
I understand how having them combined can potentially introduce other changes. That's why I tested them individually. And when I combine them together, the taxed amount and final tax return is the same if I were to add the individual test runs together.
I just found this interesting and a bit confusing.
