Italian Survivor Benefits

[INPS2025]

I will be receiving survivor benefits from my deceased Italian husband's INPS pension.  The money will go directly to my US bank.  There will be no US forms.  How do I report this income?  From what I understand, I am only liable to US taxes. Thanks.

[AmyC]

As a US resident, the money is taxable here and you won't have a tax form so you will need to enter the income. There are a couple of ways to enter the income. The easiest - it seems - is:

1. Open your return to federal income
2. Select retirement income
3. IRA, 401k, 1099-R, start/ edit
4. Select I'll type it in myself
5. Continue
6. Select Form 1099-R
7. Continue
8. Enter information
   1. select foreign address at the top
   2. enter 99-9999000 for the Federal ID number
9. Continue entering information
10. Done

Reference: The US - Italy treaty article 19.

[INPS2025 · Accepted solution]

Thank you!