1099-r, no tin number

[koichi-nishikida]

I got a pension from foreign country. Payer does not have Fed. TIN. What do I have to do, so that I can efile my tax return. IF I write nine ones

as Payer's TIN, error mark disappears. But, IRS may reject because the tin I input will match to anyone.

[PaulaM · Accepted solution]

You can enter the pension income on line 21 of your 1040 and no Federal ID is needed.

To enter the foreign pension income on Form 1040, Line 21,  select Less Common Income, Miscellaneous Income, then Other Reportable Income. Enter a description (foreign pension) and the amount.

If you choose this way, then you won't have to create a substitute Form1099-R, by filing Form 4852.  The end tax result is that the pension income is added to your income and taxed (in the same manner as a substitute 1099-R would be) and the IRS requirement is satisfied.