@dmcd043 , if you are talking about recognizing pension from a Foreign source , then depending on the type of pension ( govt. / public or private ) and country the taxability depends on the tax treaty in effect.
Generally , public source pension ( like Social Security equivalent or pension for govt. employees ) are taxable only by the distributor country.
So need info on the type of pension and country involved. Also are you a US person ? Are you abroad or here in the US ?
I will circle back once I hear from you --yes ?