She also has a "Canadian Registered Retirement Savings Plan (RRS)" from her work in Canada and where you indicate is where her RRSP would be entered. I think the Canada Pension Plan, reported on NR4 is similar to SSA and would get the tax treatment of 1/2 for SSA (see line 2 of the Social Security Benefits Worksheet of 1040). If I enter in the RRSP it's going to be taxed on the full amount, where reported similar to SSA-1099, it's going to get taxed on only half. I don't think reporting it like a RRSP is corrrect.
