The taxable of pension

The taxable part of your pension or annuity payments is generally subject to federal income tax withholding.

You may be able to choose not to have income tax withheld from your pension or annuity payments (unless they're eligible rollover distributions) or may want to specify how much tax is withheld. If so, provide the payer Form W-4P, Withholding Certificate for Pension or Annuity Payments or a similar form provided by the payer along with your social security number (SSN). If you're a U.S. citizen or resident alien, you must provide the payer with a home address in the United States (or its possessions) to be able to choose to have no tax withheld. Payers generally figure the withholding from periodic payments of a pension or annuity the same way as for wages. If you don't submit the Form W-4P withholding certificate, you don’t provide your SSN, or the IRS notifies the payer that you gave an incorrect SSN, then the payer must withhold tax as if your filing status is single with no adjustments in Steps 2 through 4.

If you pay your taxes through withholding and the withheld tax isn't enough, you may also need to make estimated tax payments to ensure you don't underpay taxes during the tax year. For more information on increasing withholding tax, making estimated tax payments, and the consequences of not withholding the proper amount of tax, refer to Publication 505, Tax Withholding and Estimated Tax.

For information on taxation of pensions for Israeli residents - received from the United States- link