Thank you. So even though the foreign pension was accrued prior to our marriage, when she had no US taxable status, the fact that she is taking a distribution while having US status incurs a US tax liability? Given the distribution did not result in generation of a 1099-R, should I be filing a substitute 1099-R, and if so, what would I fill out in the Payer's Federal identification number given the foreign employer doesn't have one and the other fields for which there is no information other than the gross distribution?
