You can enter the foreign income on Form 1040, Line 21 as "other income" or "foreign pension." You won't need a Payer ID, state or zip code with this approach.
The IRS wants the pension reported as income - unless your pension receives special tax treatment, it is perfectly OK to report it as Miscellaneous Income.
To make entries on Line 21, go to the Other Reportable Income interview, the very last interview in Wages and Income (Federal Taxes tab > Wages & Income category > Less Common Income subcategory > Miscellaneous Income sub-subcategory).
In TurboTax Online, enter "other reportable income" in the Search Box and then select "Jump to Other Reportable Income".
If you choose this way, then you won't have to create a substitute Form1099-R, by filing Form 4852 and you won't encounter e-file errors over the Payer ID. However, the end tax result (in terms of United States tax rate and amount assessed) will be identical under both methods.
Your other option is to prepare a Substitute Form 1099-R and a Form 4852 to report that foreign pension on your tax return.
In the Retirement Income interview for Pension Plans (Form 1099-R), check "I need to prepare a substitute Form 1099-R" and follow the instructions in the interview.
Did you pay foreign tax on this income?
The tax paid on the pension is entered in the Foreign Taxes
section of Estimates and Other Taxes Paid. You can go directly to that section
in Turbo Tax by clicking on Federal
Taxes (on the top menu bar) and then Deductions and Credits. When the page opens, scroll
down to see the list of all items (or Jump to Full List, if it's not
displayed). Select the Estimates
and Other Taxes Paid section, then Foreign Taxes Paid.
