Pension - General or simplified rule

[Lucy E22]

My Mom inherited her husband's pension. They will give her a set amount for 10 years. Then she will receive nothing further from the union pension. I have selected Survivors' benefits. Need to know if I should use the simplified or general rule. They also gave her a "13 month", It's a bonus check . I"m sure the funds are in the total, but when asked if the pension was given the 12 months, should I say yes, or enter 13?

[BillM223]

You will very likely use the Simplified Method, but take a look at this IRS page. If the pension is a qualified plan, then you will use the Simplified Method. Don't know if the pension is qualified? Just call the pension administrator; they will certainly know.

Say 12.