Should I use Form 4852 for receipt of foreign social security benefit since there is no 1099-R

[LinaJ2018 · Accepted solution]

Yes, you should.  For foreign pension or social security benefit, you should use the form 4852.  

• Sign into your account and select Pick up where you left off
• At the right upper corner, type in 1099r, then Enter
• Select Jump to 1099r
• On screen, Your 1099-R / Did you have any of these income in 2019? answer Yes and select Continue
• Next screen, Choose your bank or brokerage, select I'll type it in myself
• On the screen Tell Us Which 1099-R You Have, check the box I need to prepare a substitute 1099-R and follow the prompts.

[Dabkat]

Enter it in other income.  It does not count as and get taxed like US Social Security.  Also check out the tax treaty between the US and the paying country.  Some are taxable in the US while others are taxable in the paying country.

[Kosetife]

You don’t need any 1099 substitute if you report your foreign social security pension in Form 1040 “line 8 Other income from Schedule 1 line 10”, and obviously also in such “Schedule in line 8z”. 
Should IRS require upon the tax return filing anything else, you can provide either the receipts issued by your country Social Security Administration or your US banking stub if you received the money here in the US. Both are valid . 

[Kosetife]

It’s a very easy . If there is no bilateral treaty regarding Previsional matters to avoid double taxation , the foreign social security pensions are taxable. Do you want to know why? Because IRS take into consideration de “ saving clause”. See IRS webpage . 

No need to substitute Form 1099 at all if it’s reported in Form 1040 line 8 Other income from Schedule 1 line 10 and obviously in such Schedule line 8z. 

[Kosetife]

Furthermore just to clarify this matter once for all. Form 4852 is not needed, you know why? Because it substitutes Form 1099R that is not applicable to Foreign Social Security Pensions by definition.

Form 4852 in fact is referred to Distribution from Annuities and Retirements Plans, Pension supported by investment funds, Profit Sharing Plans , IRA, Insurance Contracts etc and all these have nothing to do with a Foreign Social Security Pensión that it’s paid by the Social Security Administration or equivalent agency of a foreign country.