If your foreign pension is a foreign social security pension ( not a distribution from a foreign annuity or pension plan fed by a financial fund nor a distribution from a foreign profit sharing plan , insurance contract etc) and is not backed up by a bilateral treaty to avoid double taxation, means that it’s taxable and must be reported in Form 1040 line 8 and Schedule 1 line 8z. No doubt about it.
Furthermore it’s not necessary Form 4852 to substitute nothing because that form is referred to those pension I wrote between brackets above , that have nothing to do with foreign social security pensions that are not distributions but payments from the social security administration or agency of a foreign country .
