Client has Old Age pension from Canada totaling $1558 USD. She has lived here for over 30 years and is a US citizen. My research tells me that this income should be reported on line 5a of the 1040 (the line where social security benefits go). She has Social Security benefits of $26,418 so I would be correct to put $27,976 in line 5a? I have a concern that the IRS is expecting to see $26,418 in that line from the SSA-1099. Could anyone alleviate my concerns? Thanks!