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Retirement Topics - Disability

A plan participant may receive a distribution from a retirement plan because he or she became totally and permanently disabled. Even if received before the participant is age 59 ½, it is not subject to the 10% additional tax for early distributions, but must still be reported as income. The plan document will specify the terms and conditions that a person must meet to receive disability payments and will give instructions on how to apply for them.

Additional Resources:

Publication 575, Pension and Annuity Income
Publication 590, Individual Retirement Arrangements (IRAs)
Publication 907, Tax Highlights for Persons with Disabilities
Disability Information for Individuals, Businesses, and Partners Providing Services
EP Examination Process Guide - Section 9 - Participant Rights - Participant Events - If a Participant Becomes Disabled

Page Last Reviewed or Updated: 22-May-2014