Foreign pension

[elfling]

Taxpayer is from Romania. She was born and raised there. Worked there for a good number of years. Imigrated to the US about 15 years ago and became a US citizen. In 2007 taxpayer began receiving a very small pension earned while a teacher in Romania. Taxpayer was told no tax documents would be received. But she keeps very good records so we have all the received amounts converted to US dollars on a monthly basis.

Questions:

First, is this pension money taxable in the US?

If so, how shall it be reported?

List on 1040, line 21?

Without a 1099R or 1099MISC efile won't flow.

Searched IRS publications 17, 575, and 939 but finding no useful information on this topic. Lots of info on foreign earned income (wages/salaries) but this is a pension. :dunno: