I am trying to complete my mother's 2010 US tax returns. Every month, an AHV check is sent to her home in the states. (About $7000 per year)

Since Swiss authorities don't issue 1099s, how should I report this on her taxes?

No idea what a 1099 is, but the AHV do issue an annual statement of what they paid.

Also why a check every month? Wouldn't some sort of credit transfer be easier??

Keep copies of the checks, if possible, and report it as pension/annuity/social security income. This article may be helpful:

http://www.irs.gov/businesses/articl...187083,00.html

You might want to speak with an accountant just to be sure.

Good luck!