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Disability Reporting (continued)

Box 2a of Form 1099-R indicates the taxable amount of disability income reported by an employer. Check to see if box 7 (Distribution Code) shows the code number 3 (Disability). If box 7 indicates that the taxpayer is receiving disability payments, then determine if the taxpayer has reached the minimum retirement age, which has been set by the employer.

 Portion of Form 1099-R with boxes 2a and 7 highlighted
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