Different pensions are treated differently - you need to know who the pension is from (ie. what type of pension it is) and what the pension says. That being said, almost all foreign pensions are taxable unless they are some form of compensation for war acts, etc. US Social Security is the only one I am aware of that uses the exempt portion box (15% is exempt if they started receiving it after 1995). You are likely going to be correct if you report the pensions as taxable, but you should check the tax treatment in prior years to ensure you are being consistent.