Distribution from IRA after age 59 1/2 from a German National who used to live and work in the US until year 2000. Planned yearly distribution approx $ 5.000.

Yes, you would need to file Form 1040NR to claim the distribution as income. Due to your age, there is NO 10% Early Withdrawal Penalty.

At $5,000 per year, the tax would be 10% ($500) under current tax rates.