Your Federal Tax would not change whether you entered your Foreign Pension as Miscellaneous Income or as Retirement Income (with a Substitute 1099-R), as the income is taxed the same.
However, if your state exempts some types of retirement income, your State Tax may be higher using the Miscellaneous Income entry.
Filing with a Form 4852 for a Substitute 1099-R sometimes did not allow efiling. Either way is accepted by the IRS (save your documentation).
Click this link for more info on Reporting Foreign Pension Income.
If you paid Foreign Tax on your pension income, don't forget to claim the Foreign Tax Credit.
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