Yes, if you receive Form 1099R for military spouse survivor benefits received by you, then it is taxable to your and needs to be reported in your return as income.
You should not file the income until you receive your 1099R from DFAS.
You should be able to download your 1099R from the DFAS MyPay website as soon as they are available.
Generally you are not supposed to file using a substitute W2 or 1099R (Form 4852) until after February 15.
