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This interview will help you determine if your pension or annuity payment from an employer-sponsored retirement plan or nonqualified annuity is taxable. It doesn't address Individual Retirement Arrangements (IRAs).

Information You'll Need

  • The type of retirement plan the distribution was made from (e.g. qualified retirement plan, nonqualified annuity). You may need to check with your employer or plan administrator.
  • If you have a cost to recover in the qualified retirement plan or the amount of investment in the contract for a nonqualified annuity.
  • If any portion of your investment in the nonqualified annuity contract was made before August 14, 1982.
  • The amount of any previous distribution from your nonqualified annuity.
  • Whether federal income tax was withheld from the distribution (Form 1099-R).

The tool is designed for taxpayers who were U.S. citizens or resident aliens for the entire tax year for which they're inquiring. If married, the spouse must also have been a U.S. citizen or resident alien for the entire tax year. For information about nonresidents or dual-status aliens, please see International Taxpayers.

Caution: For 2020, this topic doesn’t include the recently passed legislation that provides income attributable to a 2020 qualified disaster distribution may be included in income ratably over three years. Until the update can be made, see Division EE - Taxpayer Certainty and Disaster Tax Relief Act of 2020 within H.R. 133 – Consolidated Appropriations Act, 2021 PDF.


Disclaimer

Conclusions are based on information provided by you in response to the questions you answered. Answers do not constitute written advice in response to a specific written request of the taxpayer within the meaning of section 6404(f) of the Internal Revenue Code.


Estimated Completion Time: 15 minutes

Please Note: After 15 minutes of inactivity, you'll be forced to start over.

Caution: Using the "Back" button within the ITA tool could cause an application error.

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