This topic describes different kinds of retirement income including:

• Pension
  
  
• Disability pension
  
  
• Annuity
  
  
• Individual Retirement Arrangement (IRA)
  
  
• Social security benefits
  
  
• Railroad retirement benefits

After completing this topic, you will be able to identify different types of retirement income.

You will also learn to use the approved intake and interview sheet to determine if a taxpayer has received any of these types of income during the tax year.