US taxes on Canadian Old Age pension benefits


In 2006, my mother received less than $600 (Canadian) in old age pension benefits from the Canada Revenue Agency. They did not issue her any form 1099-R (only the NR4-OAS) and I am not sure how to account for the income on her tax return (I am preparing her taxes this year). She also receives US Social Security benefits but has little other income and has no tax liability. She has not lived in Canada for 50 years or so.
david ingram replies:

Strangely enough, the US government would not issue a NR4-OAS and the Canadian Government would never issue a 1099-R because they are both forms issued by a sovereign nation.

The NR4-OAS should be converted to US dollars and added to the amount of Social Security she received.

If her total income is low enough, none of it will be taxable.

As a guess, I would say that your mother moved to the US when she was 22 or 23 and is 72 or 73 now.