The answer to the question is being used by TurboTax to send you down the path of determining what amount of the pension is taxable. The answer is not something that will be reported to the IRS either way.
Since the pension was suspended for a couple of years and it has just been restarted, choose 'yes, it is the first year you are receiving payments'.
There is no harm in answering the question one way and then going back and trying the other way, just to see the different paths.
