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Hello and thank you for using Just Answer.You will need to list the pension on your US tax return (if you are asking about the US return) on lines 16a and 16b. The pension will be taxable to the US if you are a US citizen or resident alien when you receive the distribution. The account will need to be reported if at anytime during the tax year your balance hits $10000. You would need to file Form 90-22.1 to report the account.