I just did my taxes last weekend. I believe there’s a question toward the end of the process where they ask about foreign pensions. I don’t think you include it as a regular pension dispersal.
I’m no tax guy, but isn’t foreign earned income tax free?
We are taxed on our worldwide earnings. If the foreign sourced income is subject to tax in the country where earned, and if there is a tax treaty between the US and that country, then you might be able to claim a credit against the foreign tax paid. I think otherwise you are on the hook.