@TurboTaxLina Thank you for answering my question. The pension I received is from Chinese Government. I read the IRS article you referenced and I believe the pension is exempt because I'm a Chinese with US residence (not a US citizen). I was trying to follow your instructions but had 2 questions: 1) Is there an IRS guidance that entering substitute 1099R is the same of Miscellaneous income? 2) Can you please clarify why I should enter an negative amount in Miscellaneous Income? It seems counter-intuitive. Thanks again! Really appreciate your help!
