The 559 statement in question is actually: ""If the income is $600 or more, the employer should report it in box 3 of Form 1099-MISC, Miscellaneous Income, and give the recipient a copy of the form or a similar statement... income in respect of a decedent aren't subject to federal income tax withholding." They are talking about wages. But my understanding is that 1099-R pension income falls under the same umbrella.
