There is not a floor on the amount of income from a pension that you are not required to report on your tax return. As a practical matter, if you report the wrong income and the IRS becomes aware of it, they would normally send you an invoice for the additional tax due plus interest and penalty when they become aware of the discrepancy, and if it is sufficient in amount for them to bother with. There is not a set dollar amount for what they might be concerned about though.
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