Can Simplified Method Worksheet for foreign pension (line 9) report more than 12 months payments for 2019 tax year [due to 2018 bank error & payment delay]?

[eep_1948]

Bank error delayed my December 2018 foreign pension payment until January, when a double payment was made to correct the error.  So my 2018 Simplified Method Worksheet, line 9, shows that payments were received for only 11 months.  

Because my 2019 foreign pension income will include the delayed 2018 payment (ie, the January double payment), can my 2019 Simplified Method Worksheet, line 9, report that income was received for 13 months?  

Will the IRS accept this?  Thank you.

[dmertz · Accepted solution]

The Simplified Method is permitted to be used only with distributions from a qualified plan.  A foreign pension is not a qualified plan (it's not established under the US tax code), so if any portion of this pension is nontaxable, you would have to used the General Rule to determine the taxable amount.