Yes, if the distribution happened while she was a resident of the US. However, I would talk to someone with expertise on the US/UK treaty.
Yes, you can use the substitute 1099-R to report the distribution. You also can report the income as "other income." and then you do not need to enter a Payer's Federal Identification number.
To report it as other income.as "Foreign pension"
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Open your return in TurboTax
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Click on Wages & Income
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Scroll down to All Income
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Scroll down to Less Common Income
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Scroll down to Miscellaneous Income, 1099-A, 1099-C
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Click start
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Scroll down to Other reportable income
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Answer yes
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Enter description and amount
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