Reporting Pension from the Netherlands

If it's Social Security benefits, see https://www.irs.gov/pub/irs-wd/11-0040.pdf

I've been putting pensions from abroad on "Other Income" in Schedule 1.

On which line it is to be reported is the simple question.  How it should be reported is much more complicated.

There are a good number of questions that need to be asked.

• What kind of pension is that?  There are three kinds of pensions in the Netherlands: AOW (similar to OASDI, which you say it is not), company pension (similar to 401(k)), and individual pension (similar to IRA);
• Is the pension from government service and, if so, is your client a US national/citizen?
• Is the pension distribution made as a lump sum or periodic payments?  If in a lump sum, when did your client terminate residency in the Netherlands?  This will, in turn, affect, how foreign tax credit may be applied; and
• What basis does your client have in the distribution (depending on treaty application and position taken on the prior year returns)?