If you tell us (roughly) the amount of the 1099-R distribution and the amount of SS benefits we cant double check for you. But the basic tax formula in that case would be something like this (assuming no special deductions, no other income, and that your mother is single and over 65).
1099-R amount + 85% of SS benefits - standard deduction ($12,400 + $1,300 if over 65).
85% if the max % of SS that is taxed (if one is single and have more than $34,000 in other income).
So not only is the pension taxed but social security it likely being partially taxed as well. Sometimes take such payments over time. But maybe not. It's a complicated decision.
Then apply the tax rates below to it.
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$987.50 plus 12% of the amount over $9,875
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$4,617.50 plus 22% of the amount over $40,125
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$14,605.50 plus 24% of the amount over $85,525
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$33,271.50 plus 32% of the amount over $163,300
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$47,367.50 plus 35% of the amount over $207,350
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$156,235 plus 37% of the amount over $518,400
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from https://www.nerdwallet.com/article/taxes/federal-income-tax-brackets
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