per US-Germany Tax treaty
ARTICLE 18
Pensions, Annuities, Alimony, and Child Support
1. Subject to the provisions of Article 19 (Government Service; Social Security). pensions and
other similar remuneration derived and beneficially owned by a resident of a Contracting State in
consideration of past employment shall be taxable only in that State.
2. Subject to the provisions of Article 19 (Government Service; Social Security), annuities derived
and beneficially owned by a resident of a Contracting State shall be taxable only in that State. The term
"annuities" as used in this paragraph means a stated sum paid periodically at stated times during a
specified number of years, under an obligation to make the payment in return for adequate and full
consideration (other than services rendered).
3. Alimony paid by a resident of a Contracting State and deductible there to a resident of the other
Contracting State shall be taxable only in that other State. The term "alimony" as used in this Article
means periodic payment (made pursuant to a written separation agreement or a decree of divorce,
separate maintenance, or compulsory support) that are taxable to the recipient under the laws of the
State of which he is a resident.
4. Nondeductible alimony, and periodic payment for the support of a minor child (made pursuant to
a written separation agreement or a decree of divorce, separate maintenance, or compulsory support),
paid by a resident of a Contracting State to a resident of the other Contracting State shall be taxable
only in the first-mentioned State
Explanation of treaty provisions
ARTICLE 18
Pensions, Annuities, Alimony and Child Support
This Article deals with the taxation of private (i.e., non-government) pensions and
annuities, alimony payments and child support payments.
Paragraph 1 provides that private pensions and other similar remuneration derived and
beneficially owned by a resident of a Contracting State in consideration of past employment are
taxable only in the State of residence of the recipient. This rule applies to both periodic and
lump-sum payments. Treatment of such pensions under the 1954 Convention is essentially the
same as under this Convention. The rules of this Article do not apply to items of income which
are dealt within Article 19 (Government Service; Social Security), including pensions in respect
of government service, or as compensation for injury or damage sustained in hostilities, and
social security benefits
SUMMARY
unless it is a German gov't pension for services it is taxable in the US. Unless your spouse received the pension in US $ you'll have to convert to US $
https://www.irs.gov/individuals/international-taxpayers/foreign-currency-and-currency-exchange-rates
REPORTING
you can use form 1099-R try all 9's for EIN. if that doesn't work list it under other income schedule 1 line 2z
