If you file form 4852 you'd still have to attach 1099, the 1099 form requires the ID if you're reporting distribution in box 1 different than zero dollars, without the ID you won't be able to e-file. Other income option wouldn't work for tax filers who need to report pensions on state tax returns to receive the state pension exclusion, sorry not a solution for such filers. Also, I have too many forms to paper file my return.
I've already proposed an easy fix in my other posts. A worksheet for foreign pensions or generic ID number for foreign payers would fix the issue with 1099-R error and state tax pension exclusion issues.
@AmyC
