Employers may report disability income on the following two forms:

• Form W-2, Wage and Tax Statement, or
• Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

Enter disability income on Form W-2 on line 7 of either Form 1040 or Form 1040A.

	Disability income is included as wages in box 1 of Form W-2.