I am a US citizen, and have lived in the USA since 1989. This year I started getting monthly payments from a Dutch pension (not Dutch social security regulated by the US-NL tax treaty). I have worked for a Dutch company while I lived in the Netherlands 1983-1989, and they put money away for my old age. I am not the owner of the plan (I think my former employer is), just the beneficiary. I have reported the distribution as Miscellaneous income on my 1040. The distribution is way less than $50,000 so I do not have to file 8839, but do I have to file a 3520 or 3520A? I have no idea what the value of the pension trust is, My former employer only informs me how much I am getting each month. Neither me nor my former employer have been making contributions to the plan since 1989
