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March 21, 2025
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Italian Survivor Benefits

  • March 21, 2025
  • 2 replies
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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.

    Best answer by INPS2025

    Thank you! 

    2 replies

    AmyC
    Employee
    March 22, 2025

    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.

     

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    INPS2025AuthorAnswer
    March 22, 2025

    Thank you!