Namaste ji.
Annuity distributions ( like foreign pensions ) are recognized using form 1099-R ( dummy ). The taxation of annuity distributions while generally same as for domestic annuities, may be impacted by treaty, by contribution sources etc. Rather than provide you my own interpretation(s) , I would like to refer you to the following page from the IRS , :
The Taxation of Foreign Pension and Annuity Distributions | Internal Revenue Service (irs.gov)
If after reading through this , I can still help you, please feel welcome to add to this page or PM me and I will help to the extent of my understanding of the law(s).
Regards and of course Namaste / Namashkar
pk
