Reporting Spouses Italian Pension

I am helping a family member who is a widow. She receives her husbands pension from Italy. She is not taxed in Italy. Does she need to report this income? And will this impact her benefits? Thank you!

My aunt is a US citizen and she is retired. She gets social security plus her pension from the state of Wisconsin. She used to live in Italy with her husband and when he passed she moved back to America she never actually got her Italian citizenship. She currently does not work and gets her pension from the State of Wisconsin, her Social Security, and her husbands pension from Italy. She does not pay taxes in Italy and has no ties to the country anymore.

She got a letter from social security about the cost of living increase and on the letter there was more info on her needing to report additional income. She was worried because she just started receiving her husbands pension.

She gets $2,400 a month from Italy. She doesn’t pay taxes there. Her pension is $1,200 and her SSI is $887 a month.