When you choose 'Substitute 1099-R' with a Form 4852, you will need to mail your return.
If you create a 'dummy 1099-R' and use a fake Payor ID number, you may be able to Efile, but may be contacted by the IRS for a copy of your 1099-R, as you suggested.
You could create a second 'Other Income' item, since you enter a Description of the type of Income you received (i.e., French Pension, Canadian Pension).
If you know your state does not tax certain pension income, it's understandable why you may want to have all pension income reported as such in your Federal return, to make the state adjustment.
Most states don't tax their own state pensions and possibly other types of pensions, such as military pensions, but your foreign pension income would probably not be excluded, unless they just don't tax any pension income up to a certain amount.
You may want to contact your State Dept. of Revenue to verify this.
However, if you know that your state will tax your pension income, if it is included in your AGI as 'Other Income', it will be taxed by your state and no worries about the IRS later.
Also consider whether you paid any Foreign Tax on your pension, and are going to claim a Foreign Tax Credit. If so, you may want to use the 'Other Income' method, since 1099-R's don't report foreign tax.
Click this link for more info on Reporting Foreign Pension Income.
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